reglab/housing_qa huggingface dataset:
VA Code § 60.2-312 (2021)
2021 Code of Virginia|Title 60.2 - Unemployment Compensation|Chapter 3 - Funds|§ 60.2-312. Disbursements by State Treasurer upon warrants of Comptroller

All payments and disbursements from the Unemployment Compensation Administration Fund shall be made by the State Treasurer upon warrants of the Comptroller issued upon vouchers signed by the Commissioner or by such other person as the Commissioner may designate for that purpose.Code 1950, § 60-100; 1968, c. 738, § 60.1-117; 1986, c. 480.
VA Code § 60.2-313 (2021)
2021 Code of Virginia|Title 60.2 - Unemployment Compensation|Chapter 3 - Funds|§ 60.2-313. Expenses incurred by Auditor of Public Accounts, Comptroller and State Treasurer

All expenses incurred by the Auditor of Public Accounts in auditing the books, records and accounts of the Commission and in rendering other services to the Commission and all expense incurred by the Comptroller and the State Treasurer in performing the services required by this title, may be treated as administrative expenses of the Commission and accordingly paid by the Commission.Code 1950, § 60-101; 1968, c. 738, § 60.1-118; 1986, c. 480.
VA Code § 60.2-314 (2021)
2021 Code of Virginia|Title 60.2 - Unemployment Compensation|Chapter 3 - Funds|§ 60.2-314. Fund continued; interest and penalties paid into fund

The special fund in the state treasury known as the Special Unemployment Compensation Administration Fund is continued. All interest, penalties, fees, and costs regardless of when the same became payable, collected from employers and claimants under the provisions of this title, shall be paid into this fund.Code 1950, § 60-102; 1968, c. 738, § 60.1-119; 1986, c. 480; 1990, c. 687.
VA Code § 60.2-315 (2021)
2021 Code of Virginia|Title 60.2 - Unemployment Compensation|Chapter 3 - Funds|§ 60.2-315. Proper expenditures from fund

No part of the Special Unemployment Compensation Administration Fund shall be expended or available for expenditure in lieu of federal funds made available to the Commission for the administration of this title. Such fund shall be used by the Commission for the payment of costs and charges of administration, including the cost of capital projects of the Virginia Employment Commission, and discretionary expenditures not to exceed $375,000 per fiscal year authorized in the general appropriations act, which are found by the Commission not to be proper and valid charges payable out of any funds in the Unemployment Compensation Administration Fund received from any source. Such costs and charges shall include any interest due on Title XII advances to the trust fund for the payment of benefits. Refunds of interest, allowable under § 60.2-524, shall be made from this special fund, provided such interest was deposited in such fund.Code 1950, § 60-103; 1968, c. 738, § 60.1-120; 1983, c. 16; 1985, c. 323; 1986, c. 480; 2007, c. 241.
VA Code § 60.2-316 (2021)
2021 Code of Virginia|Title 60.2 - Unemployment Compensation|Chapter 3 - Funds|§ 60.2-316. Disbursements by State Treasurer upon warrants of Comptroller

All payments and disbursements from the Special Unemployment Compensation Administration Fund shall be made by the State Treasurer upon warrants of the Comptroller issued upon vouchers signed by the Commissioner, or by such other person as the Commissioner may designate for that purpose.Code 1950, § 60-104; 1968, c. 738, § 60.1-121; 1986, c. 480.
VA Code § 60.2-317 (2021)
2021 Code of Virginia|Title 60.2 - Unemployment Compensation|Chapter 3 - Funds|§ 60.2-317. Moneys in fund continuously available to Commission

The moneys in the Special Unemployment Compensation Administration Fund shall be continuously available to the Commission for expenditure in accordance with the provisions of this article.Code 1950, § 60-105; 1968, c. 738, § 60.1-122; 1986, c. 480.
VA Code § 60.2-400 (2021)
2021 Code of Virginia|Title 60.2 - Unemployment Compensation|Chapter 4 - Job Service|§ 60.2-400. Virginia State Job Service; cooperation with U.S. Employment Service agencies

A. The Commission shall have all rights, powers and duties with respect to the establishment, maintenance and operation of free employment offices in the Commonwealth and shall possess, exercise and perform the same through a division known as the Virginia State Job Service. The Commission through the division shall establish and maintain free public employment offices in such number and in such places as may be necessary for the proper administration of this title.B. The Commission through the Virginia State Job Service, is designated as the state agency and vested with all powers necessary to cooperate with the United States Employment Service in accordance with the terms and conditions expressed in Chapter 4B (§ 49 et seq.) of Title 29 of the United States Code.C. The Commission may cooperate with or enter into agreements with the Railroad Retirement Board, or any other agency of the United States charged with the administration of an unemployment compensation law, with respect to the maintenance and use of free employment service facilities.D. Chapter 13 of the Acts of Assembly of 1933 providing for cooperation between the Commonwealth and the United States Employment Service is, subject to the provisions of this chapter, continued in effect.Code 1950, §§ 60-85, 60-87, 60-89; 1968, c. 738, §§ 60.1-101, 60.1-103, 60.1-105; 1986, c. 480.
VA Code § 60.2-400.1 (2021)
2021 Code of Virginia|Title 60.2 - Unemployment Compensation|Chapter 4 - Job Service|§ 60.2-400.1. Human trafficking hotline; posted notice required

Within each employment office, the Commission shall post notice of the existence of a human trafficking hotline to alert possible witnesses or victims of human trafficking to the availability of a means to report crimes or gain assistance. The notice required by this section shall (i) be posted in a place readily visible and accessible to the public and (ii) meet the requirements specified in subsection C of § 40.1-11.3.2019, c. 388.
VA Code § 60.2-401 (2021)
2021 Code of Virginia|Title 60.2 - Unemployment Compensation|Chapter 4 - Job Service|§ 60.2-401. Financial literacy courses

The Commission, either by itself or in collaboration with workforce service partner entities, shall provide information to all claimants and job seekers on courses in financial literacy. Such courses shall be at no cost to claimants and to job seekers and may be offered online or in any other medium the Commission deems appropriate.2014, c. 449.
VA Code § 60.2-503 (2021)
2021 Code of Virginia|Title 60.2 - Unemployment Compensation|Chapter 5 - Taxation|§ 60.2-503. Authority to terminate elections

If any nonprofit organization is delinquent in making payments in lieu of taxes as required under subsection C of § 60.2-501, the Commission may terminate such organization's election to make payments in lieu of taxes as of the beginning of the next taxable year, and such termination shall be effective for that and the next taxable year.1974, c. 466, § 60.1-89; 1981, cc. 248, 252; 1986, c. 480.
VA Code § 60.2-504 (2021)
2021 Code of Virginia|Title 60.2 - Unemployment Compensation|Chapter 5 - Taxation|§ 60.2-504. Allocation of benefit costs

If benefits paid to an individual are based on wages paid by more than one employer and one or more of such employers are liable for payments in lieu of taxes, the amount payable to the fund by each employer that is liable for such payments shall be an amount which bears the same ratio to the total benefits paid to the individual as the total base period wages paid to the individual by such employer bear to the total base period wages paid to the individual by all of his base period employers.1974, c. 466, § 60.1-89; 1981, cc. 248, 252; 1986, c. 480.
VA Code § 60.2-505 (2021)
2021 Code of Virginia|Title 60.2 - Unemployment Compensation|Chapter 5 - Taxation|§ 60.2-505. Group accounts

A. Two or more employers that have become liable for payments in lieu of taxes, in accordance with the provisions of § 60.2-501, may file a joint application to the Commission for the establishment of a group account for the purpose of sharing the cost of benefits paid that are attributable to service in the employ of such employers. Each such application shall identify and authorize a group representative to act as the group's agent for the purposes of this section. Upon approval of the application, the Commission shall establish a group account for such employers effective as of the beginning of the calendar quarter in which it receives the application and shall notify the group's representative of the effective date of the account. Such account shall remain in effect for not less than two years and thereafter until terminated at the discretion of the Commission or upon application by the group.B. Upon establishment of the account, each member of the group shall be liable for payments in lieu of taxes with respect to each calendar quarter in the amount that bears the same ratio to the total benefits paid in such quarter that are attributable to service performed in the employ of all members of the group as the total wages paid for service in employment by such member in such quarter bear to the total wages paid during such quarter for service performed in the employ of all members of the group.C. The Commission shall prescribe such regulations as it deems necessary:1. With respect to application for establishment, maintenance and termination of group accounts that are authorized by this section;2. For addition of new members to, and withdrawal of active members from, such accounts; and3. For the determination of the amounts that are payable under this section by members of the group and the time and manner of such payments.1974, c. 466, § 60.1-89; 1981, cc. 248, 252; 1986, c. 480.
VA Code § 60.2-506 (2021)
2021 Code of Virginia|Title 60.2 - Unemployment Compensation|Chapter 5 - Taxation|§ 60.2-506. Financing of benefits to state employees

A. The Commonwealth of Virginia shall have the option to:1. Treat all of its branches of government and all of its instrumentalities as one employer;2. Treat each branch of government, judicial, executive, and legislative, as an individual employer; or3. Treat each of its instrumentalities as an individual employer.4. The option described herein shall be exercised by the Governor.B. If the option contained in subdivision 1 of subsection A of this section is exercised, the Commonwealth may elect to finance benefits to its employees by either taxes, as set forth in §§ 60.2-526 through 60.2-533, or payments in lieu of taxes.C. If the option contained in either subdivision 2 or 3 of subsection A of this section is exercised, each such individual employer may elect to finance benefits to its employees by either taxes, as set forth in §§ 60.2-526 through 60.2-533, or payments in lieu of taxes.D. If the election to make payments in lieu of taxes is exercised, payments shall be made into the fund in an amount equivalent to the amount of regular and extended benefits paid that is attributable to service in the employ of the Commonwealth. If benefits paid to an individual are based on wages paid by more than one employer and one or more employers are liable for payments in lieu of taxes, the amount payable to the fund by each employer that is liable for such payments shall be determined in accordance with the provisions of § 60.2-504.E. Payments made in lieu of taxes by the Commonwealth into the Unemployment Trust Fund shall be made at such times and in such manner as the Commission may determine and prescribe.1971, Ex. Sess., c. 235, § 60.1-89.1; 1977, c. 330; 1979, c. 634; 1986, c. 480.
VA Code § 60.2-507 (2021)
2021 Code of Virginia|Title 60.2 - Unemployment Compensation|Chapter 5 - Taxation|§ 60.2-507. Financing of benefits to employees of governmental entities

A. Any governmental entity which is an employer by virtue of subdivision 7 of subsection B of § 60.2-210 shall be permitted to join with one or more other governmental entities to form a joint account in accordance with regulations prescribed by the Commission.B. Each governmental entity which is an employer by virtue of subdivision 7 of subsection B of § 60.2-210 and each joint account formed pursuant to subsection A of this section may elect to finance benefits to its employees by either taxes as set forth in §§ 60.2-526 through 60.2-533, or payments in lieu of taxes. Any such election to make payments in lieu of taxes shall be made in accordance with the provisions of subdivisions 1, 2 and 4 of subsection B of § 60.2-501. Termination of such election to make payments in lieu of taxes shall be made in accordance with subdivision 3 of subsection B of § 60.2-501.C. If the election to make payments in lieu of taxes is exercised, payments shall be in an amount equivalent to the full amount of regular and extended benefits paid that is attributable to service in the employ of such governmental entity. If benefits paid to an individual are based on wages paid by more than one employer and one or more employers are liable for payments in lieu of taxes, the amount payable to the fund by each employer that is liable for such payments shall be determined in accordance with the provisions of § 60.2-504. Notwithstanding the provisions of this subsection, if the final adjudication of a disputed claim finds the claimant totally or partially ineligible for benefits, the governmental entity shall be liable for any payment made to the claimant during or prior to the appeal process, whether made by erroneous statutory interpretation, administrative error, or incorrect wage reporting.D. Payments in lieu of taxes by governmental entities as set forth in this section shall be made at such times and in such manner as the Commission may determine and prescribe by regulation.1977, c. 330, § 60.1-89.2; 1979, c. 634; 1981, c. 248; 1986, c. 480.
VA Code § 60.2-508 (2021)
2021 Code of Virginia|Title 60.2 - Unemployment Compensation|Chapter 5 - Taxation|§ 60.2-508. Period of coverage generally; account required

Any employing unit which is or becomes an employer subject to this title within any calendar year shall be subject to this title during the whole of such calendar year. Any such employing unit shall establish an account with the Commission by the end of the calendar quarter in which it becomes subject to this title.Code 1950, § 60-82; 1968, c. 738, § 60.1-98; 1986, c. 480; 2020, c. 1261.
VA Code § 60.2-509 (2021)
2021 Code of Virginia|Title 60.2 - Unemployment Compensation|Chapter 5 - Taxation|§ 60.2-509. Termination of coverage

A. Except as otherwise provided in this section and § 60.2-510, an employing unit shall cease to be an employer subject to this title as of January 1 of any year subsequent to December 31, 1972, only if:1. The employer files with the Commission a written application for termination of coverage;2. The Commission finds that (i) there were no twenty different days, each day being in a different week within the preceding calendar year, or (ii) there were no twenty different days, each day being in a different week within the current calendar year, within which such employing unit employed one or more individuals in employment subject to this title; and3. The Commission finds that such employing unit did not pay in any calendar quarter in the preceding or current calendar year for service in employment wages of $1,500 or more.B. Except as otherwise provided in this section and § 60.2-510, an employing unit as defined in subdivisions 1 through 4 of subsection A of § 60.2-213 or § 60.2-214 or § 60.2-215, shall cease to be an employer subject to this title as of January 1 of any year, only if it files with the Commission a written application for termination of coverage and the Commission finds that no services performed for such employing unit constitute employment as defined in subdivisions 1 through 4 of subsection A of § 60.2-213 or § 60.2-214 or § 60.2-215.C. Any employing unit which is an employer at the end of any calendar year solely by acquisition during such year as provided in subdivision 1 of subsection B of § 60.2-210, shall cease to be an employer subject to this title as of January 1 of the succeeding calendar year without the filing of the written application required of all other employers, if the Commission finds that there were no twenty different days, each day being in a different week within the preceding or current calendar year that such employing unit and its predecessors in title, treated as a single employing unit:1. Employed one or more individuals subject to this title; and2. Did not pay in any calendar quarter in the preceding or current calendar year for service in employment wages of $1,500 or more.D. Whenever any employer, during any completed calendar year, fails to be subject to the payment of taxes solely because no individual has earned wages from such employer during such calendar year, the Commission may, after not less than thirty days' notice in writing mailed to such employer at his last known address, cause such employer to cease to be an employer subject to this title as of January 1 of the calendar year in which such notice is given.Code 1950, § 60-83; 1956, c. 440; 1968, c. 738, § 60.1-99; 1971, Ex. Sess., c. 235; 1972, c. 764; 1979, c. 636; 1986, c. 480.
VA Code § 60.2-510 (2021)
2021 Code of Virginia|Title 60.2 - Unemployment Compensation|Chapter 5 - Taxation|§ 60.2-510. Election as to coverage

A. Any employing unit, not otherwise subject to this title, which files with the Commission its written election to become an employer subject to this title for not less than two calendar years, shall, with the written approval of the Commission, become an employer subject to this title to the same extent as all other employers. Such employer shall be subject as of January 1 of the calendar year for which such election is approved, and shall cease to be subject as of January 1 of any calendar year subsequent to such two calendar years if it has filed with the Commission a written notice to that effect. However, the Commission may, on its own motion, and after ten days' written notice mailed to such employing unit at its last known address, without regard to the two-year calendar period, revoke such written approval. As of the date of such revocation, such employing unit shall cease to be an employer.B. Any employing unit for which services are performed which do not constitute employment as defined in this title may file with the Commission a written election that all such services performed by individuals in its employ in one or more distinct establishments or places of business shall be deemed to constitute employment for all the purposes of this title for not less than two calendar years. Upon the Commission's written approval, such services shall be deemed to constitute employment subject to this title from the date stated in such approval. Such services shall cease to be deemed employment subject thereto as of January 1 of any calendar year subsequent to such two calendar years, only if at least thirty days prior to such January 1 such employing unit has filed with the Commission a written notice to that effect.Code 1950, § 60-84; 1968, c. 738, § 60.1-100; 1971, Ex. Sess., c. 235; 1974, c. 660; 1977, c. 330; 1986, c. 480.
VA Code § 60.2-511 (2021)
2021 Code of Virginia|Title 60.2 - Unemployment Compensation|Chapter 5 - Taxation|§ 60.2-511. How and when taxes payable

Taxes, as set forth in this and the succeeding article, shall accrue and become payable by each employer for each calendar year in which he is subject to this title. Such taxes shall be based upon wages payable for employment, as defined in §§ 60.2-212 through 60.2-219, occurring in such calendar year. Such taxes shall become due and be paid by each employer to the Commission for the fund in accordance with such regulations as the Commission may prescribe. Payment of such taxes and the filing of related returns shall be deemed to have been made as of the date of the postmark affixed to such payment and returns by the United States Postal Service, or by receipt given by such representative of the Commission if physical delivery of such payment and related returns is made to an office of the Commission.Code 1950, § 60-60; 1968, c. 738, § 60.1-72; 1974, c. 466; 1986, c. 480; 1997, c. 137.
VA Code § 60.2-513 (2021)
2021 Code of Virginia|Title 60.2 - Unemployment Compensation|Chapter 5 - Taxation|§ 60.2-513. Failure of employing unit to file reports; assessment and amount of penalty

A. If any employing unit fails to file with the Commission any report which the Commission deems necessary for the effective administration of this title within 30 days after the Commission requires the same by written notice mailed to the last known address of such employing unit, the Commission may determine on the basis of such information as it may have whether such employing unit is an employer, unless such determination has already been made. Also, on the basis of such information, the Commission may assess the amount of tax due from such employer and shall give written notice of such determination and assessment to such employer. Such determination and assessment shall be final (i) unless such employer, within 30 days after the mailing to the employer at his last known address or other service of the notice of such determination or assessment, applies to the Commission for a review of such determination and assessment or (ii) unless the Commission, on its own motion, sets aside, reduces or increases the same.B. If any employer had wages payable for a calendar quarter and fails, without good cause shown, to file any report as required of him under this title with respect to wages or taxes, the Commission shall assess upon the employer a penalty of $100, which shall be in addition to the taxes due and payable with respect to such report.C. For the purposes of this subsection, "newly covered" refers to the time at which an employer initially becomes subject to liability under the provisions of this title. A newly covered employer shall file by the due date of the calendar quarter in which such employer becomes subject to liability under the provisions of this title. If such employer's report is not filed by that date, and in the absence of good cause shown for the failure to so file, a $100 penalty shall be assessed for each report. Penalties collected pursuant to this section shall be paid into the Special Unemployment Compensation Administration Fund.Code 1950, § 60-62; 1968, c. 738, § 60.1-74; 1974, c. 466; 1976, c. 708; 1977, c. 445; 1978, c. 238; 1984, c. 458; 1986, c. 480; 1999, c. 79; 2004, c. 495; 2018, c. 227; 2020, c. 1261.
VA Code § 60.2-514 (2021)
2021 Code of Virginia|Title 60.2 - Unemployment Compensation|Chapter 5 - Taxation|§ 60.2-514. Limitation on proceeding to establish liability for taxes

No suit or proceeding for the purpose of establishing liability for taxes under this chapter shall be begun for any period occurring more than three years prior to January 1 of the year within which such suit or proceeding is instituted. However, this section shall not apply in any case of willful attempt in any manner to defeat or evade the payment of any contributions due under this chapter. A proceeding shall be deemed to have been instituted or begun upon the date of issuance of an order by the Commission directing a hearing to be held to determine liability or nonliability, under this chapter, of an employing unit, or upon the date notice of the establishment of liability is mailed to the last known address of the employing unit. The order or notice mentioned herein shall be deemed to have been issued on the date such order or notice is mailed to the last known address of the employing unit.1968, c. 9, §§ 60-62.1, 60.1-74.1; 1977, c. 445; 1986, c. 480.