reglab/housing_qa huggingface dataset:
VA Code § 60.2-533 (2021)
2021 Code of Virginia|Title 60.2 - Unemployment Compensation|Chapter 5 - Taxation|§ 60.2-533. Fund balance factor

A. As of July 1 of each calendar year, a fund balance factor, rounded to the nearest one-tenth of a percent, shall be determined as follows:The net assets which shall be compared with the "adequate balance" as determined in subsection B of this section, shall be comprised of the balance which shall stand to the credit of the account of the Commonwealth of Virginia in the Unemployment Trust Fund in the Treasury of the United States; amounts withdrawn therefrom but not expended; employer payments not yet transferred to such account; net employer taxes receivable; and amounts due from claimants and other states, minus payables due to claimants, employers, other funds of the Virginia Employment Commission, and other states. The resulting percent shall be termed the "fund balance factor," except that if the percent determined is less than fifty percent, the fund balance factor shall be fifty percent.B. As of July 1 of each calendar year, the Commission shall determine the "adequate balance" for the trust fund as follows:For the twenty-year period ending July 1 of the year of determination, the highest ratios of benefits divided by total wages of three separate consecutive four-quarter periods shall be averaged and multiplied by 1.38 to determine the fund adequacy multiplier. The fund adequacy multiplier shall be multiplied by the total wages for the year in question to determine the "adequate fund balance" for that year.C. A fund building rate of two-tenths percent shall be added to all experience rating rates established pursuant to § 60.2-531, and to all assigned tax rates established pursuant to §§ 60.2-515, 60.2-526, 60.2-527 and 60.2-538, except that such rate shall not be applied if the fund balance factor determined pursuant to subsection A of this section exceeds fifty percent.1981, c. 606, § 60.1-85.1; 1986, c. 480; 1993, c. 249; 1996, c. 305; 1997, cc. 530, 674.
VA Code § 60.2-534 (2021)
2021 Code of Virginia|Title 60.2 - Unemployment Compensation|Chapter 5 - Taxation|§ 60.2-534. Tax rate defined

As used in this article "tax rate" means the tax or percentage of wages payable by an employer with respect to employment.Code 1950, § 60-74; 1968, c. 738, § 60.1-87; 1986, c. 480.
VA Code § 60.2-535 (2021)
2021 Code of Virginia|Title 60.2 - Unemployment Compensation|Chapter 5 - Taxation|§ 60.2-535. Employing unit acquiring business, etc., of another employing unit

A. Except as provided in subsection B, whenever any employing unit in any manner succeeds to or acquires the organization, trade, separate establishment or business, or substantially all the assets thereof, of another which at the time of such acquisition was an employer subject to this title, the succeeding or acquiring unit shall be assigned the experience record of the predecessor. Such record shall be deemed the experience record of the successor solely for rate computation purposes as of July 1 of the year in which the acquisition occurred. Such successor, unless already an employer subject to this title, shall, during the remainder of the current calendar year, be subject to the rate of taxation of the predecessor. If such successor is at the time of the acquisition an employer subject to this title, such successor's rate of tax to which it is then subject shall remain the same until the next determination of rates under this chapter for all employers. When a successor acquires an employing unit by partial acquisition, the predecessor employer shall provide within thirty days of notification by the Commission, information relating to the division of taxable payroll for partial acquisitions. Such information shall be provided on a form supplied by the Commission.B. Upon written notification to the Commission that it does not desire the experience record of its predecessor, a succeeding or acquiring unit shall not be assigned such record. This notification shall be made to the Commission within sixty days of the later of (i) such acquisition or succession or (ii) the effective date of this section on a form approved by the Commission. Upon receipt thereof, the Commission shall assign the notifying unit the rate of a new employer. If the notification is not received within such sixty-day period, however, the Commission shall assign the succeeding or acquiring unit the experience record of its predecessor. The provisions of this subsection shall not be applicable to any successor that, at the time of the acquisition, was an employer subject to this title.1979, c. 634, § 60.1-88.01; 1983, c. 13; 1986, c. 480; 1995, c. 515; 1997, c. 409.
VA Code § 60.2-536 (2021)
2021 Code of Virginia|Title 60.2 - Unemployment Compensation|Chapter 5 - Taxation|§ 60.2-536. Review of decision under § 60.2-535

A. Any person aggrieved by a decision of the Commission under the provisions of § 60.2-535 shall have the right to review before the Commission. Such review before the Commission shall be instituted by a request filed by the aggrieved party with the Commission within thirty days from the date of mailing of the decision.B. Any party aggrieved by the Commission decision on review may secure judicial review of any decision pursuant to the provisions of § 60.2-500, such provisions applying mutatis mutandis.1974, c. 198, § 60.1-88.1; 1981, c. 252; 1986, c. 480; 1999, c. 79.
VA Code § 60.2-536.1 (2021)
2021 Code of Virginia|Title 60.2 - Unemployment Compensation|Chapter 5 - Taxation|§ 60.2-536.1. Transfers for the purpose of obtaining a lower unemployment compensation tax rate; assignment of rates

A. If an employer shall transfer any trade or business to another employer where, at the time of transfer, there is substantially common ownership, management, or control of the trade or business, then the unemployment experience attributable to the transferred business shall also be transferred to, and combined with the unemployment experience attributable to, the employer to whom such business is transferred. If the sole or primary purpose of such transfer is to obtain a lower unemployment tax rate, that employer shall be subject to the penalties established by § 60.2-536.3.B. If an employer shall transfer any trade or business to a person who is not otherwise an employer at the time of such transfer, and the sole or primary purpose of such transfer is to obtain a lower unemployment tax rate:1. The unemployment experience of the acquired business shall not be transferred to such person; instead, such person shall be assigned the higher of the transferred business' calculated rate or the new employer rate under § 60.2-526; and2. Such person shall be subject to the penalties established by § 60.2-536.3.C. Any person who shall knowingly advise another person to engage in a transfer of any trade or business, where the sole or primary purpose of such transfer is to obtain a lower unemployment tax rate, shall be subject to the penalties established by § 60.2-536.3.D. The Commission shall establish methods to identify and investigate the transfer or acquisition of a business for purposes of this section.1. For the purposes of determining whether there is "substantially common ownership, management, or control of two or more employers," the Commission shall consider all relevant facts and circumstances, including the extent of commonality or similarity of: (i) ownership, (ii) any familial relationships, (iii) principals or corporate officers, (iv) organizational structure, (v) day-to-day operations, (vi) assets and liabilities, and (vii) stated business purpose.2. For the purposes of determining whether a business was transferred solely or primarily to obtain a lower unemployment tax rate, the Commission shall consider the facts and circumstances of the transfer, including: (i) the cost of acquiring the business, (ii) how long such business was continued, and (iii) whether a substantial number of new employees was hired to perform duties unrelated to the business activity conducted prior to the transfer.2005, cc. 47, 91.
VA Code § 60.2-536.2 (2021)
2021 Code of Virginia|Title 60.2 - Unemployment Compensation|Chapter 5 - Taxation|§ 60.2-536.2. Advisory opinion by the Commission

Upon application by an employer who is a party to a transfer or potential transfer of any trade or business, the Commission shall issue an advisory opinion as to whether such transfer constitutes a transfer pursuant to § 60.2-536.1, or is solely or primarily for the purpose of obtaining a lower unemployment tax rate. The application shall be under oath or affirmation, in a form prescribed by the Commission, and shall fully set forth all relevant facts regarding the proposed transfer. The Commission may require such additional information and documentary evidence as deemed necessary for a fair and informed opinion. Such opinion shall be issued within 60 days after the Commission has received all of the information and evidence requested. An employer who proceeds with the transfer of a trade or business in reliance upon a favorable advisory opinion issued under this section shall not subsequently be found to have violated the provisions of § 18.2-204.3, and shall not be subject to the penalties of § 60.2-536.3, provided such employer has made full disclosure of all relevant facts to the Commission. If an employer disagrees with the Commission's advisory opinion, it shall have the right to a hearing and decision pursuant to § 60.2-500, provided that an application for a hearing is filed with the Commission within 30 days from the date the advisory opinion was mailed.2005, cc. 47, 91.
VA Code § 60.2-536.3 (2021)
2021 Code of Virginia|Title 60.2 - Unemployment Compensation|Chapter 5 - Taxation|§ 60.2-536.3. Violations; penalties

A. If a person knowingly transfers, or attempts to transfer, any trade or business where the sole or primary purpose is to obtain a lower unemployment tax rate, or if a person knowingly advises another person to engage, or attempt to engage, in such transfer, such person shall be subject, in addition to the criminal penalties set forth in § 18.2-204.3, to the following additional rate of contributions and civil penalty:1. If the person is an employer, he shall be assigned the highest rate assignable under this chapter for the calendar year during which such violation or attempted violation occurred, and for the next calendar year immediately following such year. However, if the employer is already at such highest rate for that year, or if the amount of increase in the employer's rate would be less than two percent for any such year, then an additional rate of contributions of two percent of taxable wages shall be imposed for such year, which shall be paid into the benefit account of the Unemployment Compensation Fund pursuant to § 60.2-301.2. If the person is not an employer, he shall be subject to a civil penalty of $5,000, which shall be paid into the Special Unemployment Compensation Administration Fund pursuant to § 60.2-314.B. Final orders of the Commission with respect to the provisions of § 60.2-536.1 may be recorded, enforced, and satisfied as orders or decrees of a circuit court upon certification of such orders by the Clerk of the Commission. Such orders may be appealed pursuant to § 60.2-500.2005, cc. 47, 91.
VA Code § 60.2-536.4 (2021)
2021 Code of Virginia|Title 60.2 - Unemployment Compensation|Chapter 5 - Taxation|§ 60.2-536.4. Interpretation

The provisions of §§ 60.2-536.1 through 60.2-536.3 shall be interpreted and applied in such a manner as to meet the requirements contained in Public Law 108-295.2005, cc. 47, 91.
VA Code § 60.2-536.5 (2021)
2021 Code of Virginia|Title 60.2 - Unemployment Compensation|Chapter 5 - Taxation|§ 60.2-536.5. Definitions

As used in §§ 60.2-536.1 through 60.2-536.3, unless the context requires a different meaning:"Knowingly" means having actual knowledge of or acting with deliberate ignorance or reckless disregard for the prohibition involved."Person" shall have the meaning given such term by § 7701 (a) (1) of the Internal Revenue Code of 1986."Trade" or "business" includes the employer's workforce."Violates" or "attempts" to violate includes intent to evade, misrepresentation, or willful nondisclosure.2005, cc. 47, 91.
VA Code § 60.2-537 (2021)
2021 Code of Virginia|Title 60.2 - Unemployment Compensation|Chapter 5 - Taxation|§ 60.2-537. Reduced tax rate permissible under federal amendment

Notwithstanding the provisions of §§ 60.2-500 through 60.2-536, if § 3303 of the Internal Revenue Code is amended so as to allow an additional credit under § 3302 (b) of the Internal Revenue Code to employers not otherwise eligible for a reduced rate by reason of the lapse of insufficient time since first becoming subject to this title, the Commission, by a regulation promulgated under § 60.2-111, shall fix and determine the tax rate of all such employers at such reduced rate as shall then be permissible under such federal amendment.Code 1950, § 60-76.1; 1956, c. 440; 1968, c. 738, § 60.1-90; 1986, c. 480.
VA Code § 60.2-538 (2021)
2021 Code of Virginia|Title 60.2 - Unemployment Compensation|Chapter 5 - Taxation|§ 60.2-538. Where employer's taxes are delinquent

Notwithstanding the provisions of §§ 60.2-500 through 60.2-537, if on July 31 of any year the taxes or any portion thereof or the interest due thereon for any previous quarter is delinquent and unpaid and has been delinquent and unpaid for ninety days or more, the Commission may issue a notice of delinquency demanding payment. If the amount due is not paid within thirty days after such notice is mailed to the delinquent employer at his last known address, such delinquent employer's rate for the calendar year immediately following the calendar year in which such notice is sent shall not be computed under the provisions of this article, but shall be 6.2 percent.Code 1950, § 60-76.2; 1956, c. 440; 1960, c. 136; 1968, c. 738, § 60.1-91; 1977, c. 445; 1980, c. 480; 1981, c. 606; 1982, c. 363; 1986, c. 480.
VA Code § 60.2-600 (2021)
2021 Code of Virginia|Title 60.2 - Unemployment Compensation|Chapter 6 - Benefits|§ 60.2-600. No assignment of benefits; exemptions

Any assignment, pledge or encumbrance of any right to benefits which are or may become due or payable under this title shall be void except as provided in this section and in §§ 60.2-608, 60.2-608.1, 60.2-608.2, and 60.2-633. Such rights to benefits shall be exempt from levy, execution, attachment, garnishment or any other legal process provided for the collection of debt, even if the compensation is used for purchase of shares in a credit union, or deposited into an account with a financial institution or other organization accepting deposits and is thereby commingled with other funds, except debts incurred for necessaries furnished to such individual, his spouse or dependents during the time when such individual was unemployed. Any waiver of any exemption provided for in this section shall be void.Upon an order of garnishment, attachment or other levy addressed to a financial institution in which the principal defendant claims to have exempt funds hereunder, the principal defendant may file an answer asserting the exemption hereunder. From the time of service of such garnishment, attachment or levy, the financial institution, until further order of the court, shall hold the amount subject to such garnishment, attachment or levy, or such lesser amount or sum as it may have, which amount shall be set forth in its answer. It shall hold such amount free of any person drawing against such funds whether by check against such account or otherwise. The financial institution shall be subject to such further order or subpoena for discovery of its records, for which it shall be entitled an order or agreement for compensation for the expense of such service, and in a case deemed appropriate to the court by such an order directing deposit of funds or further security prior to such records being ordered produced.Code 1950, § 60-108; 1968, c. 738, § 60.1-125; 1986, c. 480; 1987, c. 331; 1996, c. 107; 1997, c. 385.
VA Code § 60.2-601 (2021)
2021 Code of Virginia|Title 60.2 - Unemployment Compensation|Chapter 6 - Benefits|§ 60.2-601. Payment of benefits

All benefits shall be paid through public employment offices, in accordance with such regulations as the Commission may prescribe.Code 1950, § 60-41; 1968, c. 738, § 60.1-46; 1986, c. 480.
VA Code § 60.2-602 (2021)
2021 Code of Virginia|Title 60.2 - Unemployment Compensation|Chapter 6 - Benefits|§ 60.2-602. Weekly benefit amount

A. Beginning July 6, 2008, for claims effective on or after July 6, 2008, but before July 6, 2014, an eligible individual's weekly "benefit amount" shall be the amount appearing in Column B in the "Benefit Table" in this section on the line on which in Column A of such table, there appears the total wages for insured work paid to such individual in the two quarters of his base period in which such total wages were highest.Benefit Table Division C Duration of Benefits beginning July 6, 2008, but before July 6, 2014B. Beginning July 6, 2014, for claims effective on or after July 6, 2014, an eligible individual's weekly "benefit amount" shall be the amount appearing in Column B in the "Benefit Table" in this section on the line on which in Column A of such table, there appears the total wages for insured work paid to such individual in the two quarters of his base period in which such total wages were highest.Benefit Table Division C Duration of Benefits beginning July 6, 2014Code 1950, § 60-42; 1952, c. 184; 1954, c. 203; 1956, c. 440; 1960, c. 136; 1962, c. 12; 1964, c. 3; 1966, c. 30; 1968, c. 9; 1968, c. 738, § 60.1-47; 1970, c. 104; 1972, c. 764; 1974, c. 466; 1976, c. 708; 1977, c. 330; 1978, c. 493; 1979, c. 691; 1980, c. 463; 1981, c. 606; 1984, c. 468; 1985, c. 516; 1986, cc. 480, 493; 1988, c. 131; 1990, c. 908; 1996, c. 367; 1997, cc. 530, 674; 2000, c. 573; 2002, cc. 122, 892; 2003, c. 926; 2005, cc. 23, 918; 2006, c. 258; 2007, c. 628; 2008, c. 725; 2009, c. 789; 2010, c. 412; 2011, c. 16; 2012, c. 312.
VA Code § 60.2-603 (2021)
2021 Code of Virginia|Title 60.2 - Unemployment Compensation|Chapter 6 - Benefits|§ 60.2-603. Weekly benefit for unemployment

A. Each eligible individual who is unemployed in any week shall be paid for such week a benefit equal to his weekly benefit amount less any part of the wages payable to him for such week which is in excess of $50. Where such excess is not a multiple of $1, it shall be computed to the next highest multiple of $1.B. Wages earned on a shift commencing Saturday and ending Sunday shall be allocated to the week in which the claimant earns the majority of wages for such work.Code 1950, § 60-43; 1964, c. 3; 1966, c. 30; 1968, c. 738, § 60.1-48; 1970, c. 104; 1984, cc. 458, 468; 1986, c. 480; 1992, c. 482; 2005, c. 125.
VA Code § 60.2-604 (2021)
2021 Code of Virginia|Title 60.2 - Unemployment Compensation|Chapter 6 - Benefits|§ 60.2-604. Reduction of benefit amount by amount of pension

The weekly benefit amount payable to an individual for any week which begins in a period for which such individual is receiving a governmental or other pension, retirement or retired pay, annuity, or any other similar periodic payment under a plan maintained or contributed to by a base period or chargeable employer based on the previous work of such individual, including payments received by such individual in accordance with § 65.2-500 or 65.2-502, shall be reduced, but not below zero, by an amount equal to the amount of such pension, retirement or retired pay, annuity, or other payment, which is reasonably attributable to such week; however, in consideration of the employee's contributions thereto, the weekly benefit amount payable to an individual for any week shall not be reduced by any amount of Social Security Act or Railroad Retirement Act retirement benefits received by such individual and attributable to such week.1977, c. 330, § 60.1-48.1; 1978, c. 269; 1986, c. 480; 1987, c. 3; 2003, cc. 534, 555; 2005, c. 1; 2011, cc. 748, 751.
VA Code § 60.2-605 (2021)
2021 Code of Virginia|Title 60.2 - Unemployment Compensation|Chapter 6 - Benefits|§ 60.2-605. Benefit rights based on benefit year

Benefit rights of individuals shall be based solely upon the benefit year as defined in § 60.2-206.Code 1950, § 60-44; 1960, c. 136; 1968, c. 738, § 60.1-49; 1986, c. 480.
VA Code § 60.2-606 (2021)
2021 Code of Virginia|Title 60.2 - Unemployment Compensation|Chapter 6 - Benefits|§ 60.2-606. Benefits when wages irregular

If the remuneration payable to an individual is not based upon a fixed period or duration of time or if the individual's wages are payable at irregular intervals or in such manner as not to extend regularly over the period of employment, the wages for any week or for any calendar quarter for the purpose of computing an individual's right to unemployment benefits only shall be determined in such manner as may by regulation be prescribed. Such regulations shall, so far as possible, secure results reasonably similar to those which would prevail if the individual's wages were payable at regular intervals.Code 1950, § 60-45.1; 1968, c. 738, § 60.1-50; 1986, c. 480.
VA Code § 60.2-607 (2021)
2021 Code of Virginia|Title 60.2 - Unemployment Compensation|Chapter 6 - Benefits|§ 60.2-607. Maximum total benefit amounts

The maximum total amount of benefits payable to any individual during any benefit year shall be determined from the "Benefit Table" shown in § 60.2-602 but shall not exceed twenty-six times such individual's weekly benefit amount, except when benefits are paid pursuant to the provisions of § 60.2-610 or § 60.2-611. Such determination shall be based only upon wages paid for insured work during such individual's base period. The Commission shall maintain a separate account for each individual who is paid wages for insured work. After the expiration of each calendar quarter the Commission shall credit each individual's account with the wages paid to him for insured work in such calendar quarter.Code 1950, § 60-45.2; 1956, c. 440; 1960, c. 136; 1962, c. 12; 1964, c. 3; 1968, c. 738, § 60.1-51; 1971, Ex. Sess., c. 235; 1986, c. 480.
VA Code § 60.2-608.1 (2021)
2021 Code of Virginia|Title 60.2 - Unemployment Compensation|Chapter 6 - Benefits|§ 60.2-608.1. Deduction and withholding of federal income tax

A. For all payments made after December 31, 1996, federal income tax may be deducted and withheld from a benefit payment if the individual receiving such benefits voluntarily requests such deduction and withholding. The deduction shall be an amount equal to fifteen percent of such payment, or the amount determined by the Internal Revenue Service.B. Any amount deducted and withheld under subsection A of this section shall remain in the Unemployment Compensation Fund until transferred to the Internal Revenue Service as a payment of income tax.C. Any amount deducted and withheld under subsection A of this section shall be treated as if it were paid to the individual as unemployment benefits.D. Amounts shall be deducted and withheld under this section only after amounts are deducted and withheld for any unemployment benefit overpayments, child support obligations, or any other amounts required to be deducted and withheld under this title.E. The Commission shall follow all procedures specified by the United States Department of Labor and the Internal Revenue Service pertaining to the deducting and withholding of federal income tax from unemployment benefits.1996, c. 107.