reglab/statecodes huggingface dataset:
2023 Code of Virginia › Title 60.2 - Unemployment Compensation › Chapter 1 - General Provisions and Administration › § 60.2-115. State-federal cooperation

A. In the administration of this title, the Commission shall cooperate with the United States Department of Labor to the fullest extent consistent with the provisions of this title. The Commission shall make such reports, in such form and containing such information as the United States Department of Labor may require, and shall comply with such provisions as the United States Department of Labor may find necessary to assure the correctness and verification of such reports. The Commission shall take such action, through the adoption of appropriate rules, regulations, administrative methods and standards, as may be necessary to secure to this Commonwealth and its citizens all advantages available under the provisions of the Social Security Act that relate to unemployment compensation, the Federal Unemployment Tax Act, the Wagner-Peyser Act (29 U.S.C. § 49 et seq.), and the Federal-State Extended Unemployment Compensation Act (See notes following 26 U.S.C. § 3304).
B. In the administration of the provisions in §§ 60.2-610 and 60.2-611, which are enacted to conform with the requirements of the Federal-State Extended Unemployment Compensation Act (See notes following 26 U.S.C. § 3304), the Commission shall take such action as may be necessary (i) to ensure that the provisions are so interpreted and applied as to meet the requirements of such federal act as interpreted by the United States Department of Labor, and (ii) to secure to this Commonwealth the full reimbursement of the federal share of extended benefits paid under this title that are reimbursable under the federal act.
C. The Commission shall further make its records available to the Railroad Retirement Board and shall furnish to the Railroad Retirement Board at the expense of the Railroad Retirement Board, such copies thereof as the Board shall deem necessary for its purposes in accordance with the provisions of § 303 (c) of the Social Security Act (42 U.S.C. § 503 (c)).
D. The Commission shall afford reasonable cooperation with every agency of the United States charged with the administration of any unemployment insurance law.
E. Upon request therefor, the Commission shall furnish to any agency of the United States charged with the administration of public works or assistance through public employment, the name, address, ordinary occupation, and employment status of each recipient of benefits and such recipient's rights to further benefits under this title.
Code 1950, § 60-39; 1956, c. 440; 1968, c. 738, § 60.1-44; 1971, Ex. Sess., c. 235; 1986, c. 480.
2023 Code of Virginia › Title 60.2 - Unemployment Compensation › Chapter 1 - General Provisions and Administration › § 60.2-117. Use of collections in financing administrative expenditures

If § 303 (a) (5) of Title III of the Social Security Act (42 U.S.C. § 503 (a) (5)) and § 3304 (a) (4) of the Internal Revenue Code (26 U.S.C.) are amended to permit a state agency to use, in partial or complete substitution for grants under such Title III, for financing administrative expenditures incurred in carrying out its employment security functions, some part of the moneys collected or to be collected under the state unemployment compensation law, this title shall, by Commission proclamation and rules to be issued with the Governor's approval, be modified in the manner and to the extent and within the limits necessary to permit such use by the Commission under this title. Such modifications shall become effective on the same date as such use becomes permissible under such federal amendments.
Code 1950, § 60-64; 1956, c. 440; 1968, c. 738, § 60.1-76; 1986, c. 480.
2023 Code of Virginia › Title 60.2 - Unemployment Compensation › Chapter 1 - General Provisions and Administration › § 60.2-118. Civil action to enforce title; actions on behalf of other states

A. In any civil action to enforce the provisions of this title the Commission and the Commonwealth may be represented by the Office of the Attorney General.
B. The Office of the Attorney General may commence actions in this Commonwealth as agent for, or on behalf of, any other state:
1. To enforce judgments and liability for unemployment insurance taxes due such other state; or
2. To collect unemployment benefit overpayments of such state if such state extends like comity to this Commonwealth.
C. Venue for such actions shall be the same as for actions to enforce the provisions of this title.
Code 1950, § 60-109; 1968, c. 738, § 60.1-126; 1972, c. 764; 1977, c. 445; 1986, c. 480.
2023 Code of Virginia › Title 60.2 - Unemployment Compensation › Chapter 1 - General Provisions and Administration › § 60.2-119. Criminal cases

All criminal actions for violation of any provision of this title, or of any rules or regulations issued pursuant to this title, shall be prosecuted by the attorney for the Commonwealth of the county or city in which the offense, or a part thereof, was committed, except that the offense set out in § 60.2-518 or 60.2-632 shall be deemed to be committed and venue for the prosecution shall lie in the county or city wherein the statement, representation, or nondisclosure originates or, alternatively, is received by the Commission. However, if a defendant resides in this Commonwealth and the courthouse of the county or city in which he resides is more than 100 miles from the City of Richmond, venue for such prosecution shall lie in the city or county where he resides, and the offense shall be prosecuted by the attorney for the Commonwealth for the city or county where the defendant resides. If, in the opinion of the Commission, the prosecution should be conducted by the Office of the Attorney General, that office, upon the request of the Commission, shall have authority to conduct or supervise such prosecution.
Code 1950, § 60-110; 1968, c. 738, § 60.1-127; 1972, c. 764; 1980, c. 674; 1986, c. 480; 2005, c. 105; 2023, cc. 82, 83.
2023 Code of Virginia › Title 60.2 - Unemployment Compensation › Chapter 1 - General Provisions and Administration › § 60.2-120. Reimbursement of expenses of Office of Attorney General

The compensation of the assistant attorneys general, together with their proper expenses incurred in the performance of their duties, shall be chargeable as administrative expense of the Commission and paid in the manner in which the compensation and expenses of employees of the Commission are paid.
Code 1950, § 60-111; 1968, c. 738, § 60.1-128; 1986, c. 480.
2023 Code of Virginia › Title 60.2 - Unemployment Compensation › Chapter 1 - General Provisions and Administration › § 60.2-121. Violation of title or rule or regulation

Any person who willfully violates any provision of this title or any valid rule or regulation promulgated pursuant to it, for which a penalty is not provided, shall be guilty of a Class 1 misdemeanor. Each day that such violation continues shall be deemed to be a separate offense.
Code 1950, § 60-114; 1968, c. 738, § 60.1-131; 1986, c. 480.
2023 Code of Virginia › Title 60.2 - Unemployment Compensation › Chapter 1 - General Provisions and Administration › § 60.2-121.1. Communications with parties

In any action commenced under this title, the Commission may, if the party elects, send notices and other communications to such party through email or other electronic means. The Commission shall allow any party to change its election regarding receiving communications through electronic means. If an electronic notice is not successfully transmitted through electronic means, the Commission shall send a new notice by first-class mail to the party's alternative address on record.
2021, Sp. Sess. I, c. 290.
2023 Code of Virginia › Title 60.2 - Unemployment Compensation › Chapter 1 - General Provisions and Administration › § 60.2-121.2. Electronic submission of information; payments

A. Each employer subject to the provisions of this title shall submit claim-related forms, including separation information, using an electronic format as prescribed by the Commission, unless the employer has been granted a waiver by the Commission. An employer shall submit any other information related to a claim, as defined in § 60.2-528.1, at any time when requested by the Commission, to the Commission by electronic means, unless the employer has been granted a waiver by the Commission. The Commission may also require, at any time, that an employer submit unemployment insurance tax payments electronically, unless the employer has been granted a waiver by the Commission.
B. The Commission may grant a waiver to an employer from providing information or payments electronically pursuant to this section at any time. The Commission may grant a waiver only if the Commission finds that the electronic submission requirement creates an unreasonable burden on the employer. All requests for a waiver shall be submitted in writing.
2022, cc. 716, 754.
2023 Code of Virginia › Title 60.2 - Unemployment Compensation › Chapter 1 - General Provisions and Administration › § 60.2-122. Limitation of fees

No individual claiming benefits shall be charged fees of any kind in any proceeding under this title by the Commission or its representatives. Any person who violates any provision of this section shall, for each such offense, be guilty of a Class 1 misdemeanor.
Code 1950, § 60-107; 1968, c. 738, § 60.1-124; 1981, c. 249; 1986, c. 480.
2023 Code of Virginia › Title 60.2 - Unemployment Compensation › Chapter 1 - General Provisions and Administration › § 60.2-123. Representation

Any individual or employing unit appearing before an officer of the Commission may be represented by counsel or other duly authorized agent. However, no such counsel or agent representing a claimant shall either charge or receive for such services more than an amount approved by the Commission.
1981, c. 249, § 60.1-124.1; 1986, c. 480.
2023 Code of Virginia › Title 60.2 - Unemployment Compensation › Chapter 2 - Definitions › § 60.2-200. Definitions generally

As used in this title, unless the context clearly requires otherwise, the terms defined in this chapter shall have the meanings there ascribed to them.
Code 1950, § 60-2; 1964, c. 3; 1968, c. 738, § 60.1-2; 1986, c. 480.
2023 Code of Virginia › Title 60.2 - Unemployment Compensation › Chapter 2 - Definitions › § 60.2-201. Agricultural labor

A. The term "agricultural labor" includes all service performed:
1. On a farm, in the employ of any person, in connection with cultivating the soil, or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and fur-bearing animals and wildlife.
2. In the employ of the owner or tenant or other operator of a farm, in connection with the operation, management, conservation, improvement, or maintenance of such farm and its tools and equipment, or in salvaging timber or clearing land of brush and other debris left by a hurricane, if the major part of such service is performed on a farm.
3. In connection with the production or harvesting of any commodity defined as an agricultural commodity in 12 U.S.C. § 1141 j of the Federal Agricultural Marketing Act, or in connection with the ginning of cotton, or in connection with the operation or maintenance of ditches, canals, reservoirs, or waterways not owned or operated for profit used exclusively for supplying and storing water for farming purposes.
4. a. In the employ of the operator of a farm in handling, planting, drying, packing, packaging, processing, freezing, grading, storing, or delivering to storage or to market or to a carrier for transportation to market, in its unmanufactured state, any such agricultural or horticultural commodity; but only if such operator produced more than one-half of the commodity with respect to which such service is performed;
b. In the employ of a group of operators of farms (or a cooperative organization of which such operators are members) in the performance of service described in subdivision 4 a of this subsection, but only if such operators produced more than one-half of the commodity with respect to which such service is performed;
c. The provisions of subdivisions 4 a and 4 b of this section shall not be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing or in connection with any agricultural or horticultural commodity after its delivery to a terminal market for distribution for consumption.
5. On a farm operated for profit if such service is not in the course of the employer's trade or business or is domestic service in a private home of the employer.
B. As used in this section, the term "farm" includes stock, dairy, poultry, fruit, fur-bearing animal and truck farms, plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities and orchards.
Code 1950, § 60-3; 1968, c. 738, § 60.1-3; 1971, Ex. Sess., c. 235; 1972, c. 764; 1986, c. 480.
2023 Code of Virginia › Title 60.2 - Unemployment Compensation › Chapter 2 - Definitions › § 60.2-202. Annual payroll

"Annual payroll" means the total amount of wages payable by an employer, regardless of the time of payment, for employment during a calendar year.
Code 1950, § 60-4; 1968, c. 738, § 60.1-4; 1986, c. 480.
2023 Code of Virginia › Title 60.2 - Unemployment Compensation › Chapter 2 - Definitions › § 60.2-203. Average annual payroll

"Average annual payroll" means the average of the annual payrolls of any employer for the last three or five preceding calendar years, whichever is higher.
Code 1950, § 60-5; 1968, c. 738, § 60.1-5; 1986, c. 480.
2023 Code of Virginia › Title 60.2 - Unemployment Compensation › Chapter 2 - Definitions › § 60.2-204. Base period

"Base period" means the first four of the last five completed calendar quarters immediately preceding the first day of the claimant's benefit year; however, if the claimant has earned insufficient wages in the first four of the last five completed calendar quarters to become eligible for benefits, then such claimant's "base period" shall be the four most recent completed calendar quarters immediately preceding the first day of the claimant's benefit year.
Code 1950, § 60-6.1; 1956, c. 440; 1968, c. 738, § 60.1-6; 1974, c. 466; 1986, c. 480; 2003, c. 383.
2023 Code of Virginia › Title 60.2 - Unemployment Compensation › Chapter 2 - Definitions › § 60.2-206. Benefit year

"Benefit year" with respect to any individual means a period of fifty-two consecutive weeks beginning with the first day of the week in which an individual files a new valid claim for benefits except that the benefit year shall be fifty-three weeks if filing of a new valid claim would result in overlapping any quarter of the base period of a previously filed new claim. An initial claim for benefits filed in accordance with regulations prescribed by the Commission under the provisions of this title shall be deemed to be a valid claim within the purposes of this definition if the individual has been paid wages in his base period sufficient to make him eligible for benefits under the provisions of Chapter 6 (§ 60.2-600 et seq.) of this title.
Code 1950, § 60-8.1; 1956, c. 440; 1964, c. 3; 1968, c. 738, § 60.1-8; 1974, c. 466; 1986, c. 480.
2023 Code of Virginia › Title 60.2 - Unemployment Compensation › Chapter 2 - Definitions › § 60.2-207. Calendar quarter

"Calendar quarter" means the period of three consecutive calendar months ending on March 31, June 30, September 30 or December 31, or the equivalent thereof, as the Commission may by regulation prescribe.
Code 1950, § 60-9; 1968, c. 738, § 60.1-9; 1986, c. 480.
2023 Code of Virginia › Title 60.2 - Unemployment Compensation › Chapter 2 - Definitions › § 60.2-208. Commission

"Commission" means the Virginia Employment Commission. Wherever in this Code, or any act of the General Assembly the term "Unemployment Compensation Commission" is used, it shall mean the Virginia Employment Commission.
Code 1950, § 60-10; 1960, c. 136; 1968, c. 738, § 60.1-10; 1986, c. 480.
2023 Code of Virginia › Title 60.2 - Unemployment Compensation › Chapter 2 - Definitions › § 60.2-209. Taxes

"Taxes" means the money imposed by and collectible under this title and includes payments in lieu of taxes collectible under §§ 60.2-501 through 60.2-507.
Code 1950, § 60-11; 1968, c. 738, § 60.1-11; 1971, Ex. Sess., c. 235; 1986, c. 480.
2023 Code of Virginia › Title 60.2 - Unemployment Compensation › Chapter 2 - Definitions › § 60.2-211. Employing unit

A. "Employing unit" means any of the following which has or had in its employ one or more individuals performing services for it within this Commonwealth:
1. Any individual or type of organization, including the state government and its instrumentalities;
2. Any of the political subdivisions of this Commonwealth and their instrumentalities;
3. Any instrumentalities wholly owned (i) by this Commonwealth and one or more political subdivisions, (ii) by a combination of political subdivisions or (iii) by any of the foregoing and one or more other states or their political subdivisions;
4. Any partnership, association, trust, estate, joint-stock company, insurance company or corporation, whether domestic or foreign, or the receiver, trustee in bankruptcy, trustee or successor thereof; or
5. The legal representative of a deceased person.
B. All individuals performing services within this Commonwealth for any employing unit which maintains two or more separate establishments within this Commonwealth shall be deemed to be employed by a single employing unit for all the purposes of this title. Whenever any employing unit contracts with any person for any service which is a part of such employing unit's usual trade, occupation, profession or business, that employing unit shall be deemed to employ all individuals employed by such person for such service unless such person performs service or is in fact actually available to perform service for anyone who may wish to contract with him and is also found to be engaged in an independently established trade, occupation, profession or business. Each individual employed to perform or to assist in performing the work of any agent or employee of an employing unit shall be deemed to be employed by such employing unit for all the purposes of this title, whether such individual was hired or paid directly by such employing unit or by such agent or employee, provided the employing unit had actual or constructive knowledge of such work.
Code 1950, § 60-13; 1968, c. 738, § 60.1-13; 1974, cc. 466, 660; 1977, c. 330; 1986, c. 480.
2023 Code of Virginia › Title 60.2 - Unemployment Compensation › Chapter 2 - Definitions › § 60.2-212.1. Employment; special exclusion

A. In the trucking industry, an owner-operator or lessee of a vehicle which is licensed and registered as a truck, tractor, or truck-tractor by a governmental motor vehicle regulatory agency is an independent contractor, not an employee, while performing services in the operation of his truck, if each of the following factors is substantially present:
1. The individual owns the equipment or holds it under a bona fide lease arrangement;
2. The individual is responsible for the maintenance of the equipment;
3. The individual bears the principal burdens of the operating costs, including fuel, repairs, supplies, vehicle insurance, and personal expenses while on the road;
4. The individual is responsible for supplying the necessary personal services to operate the equipment;
5. The individual's compensation is based on factors related to the work performed including a percentage of any schedule of rates or lawfully published tariff and not on the basis of the hours or time expended;
6. The individual generally determines the details and means of performing the services, in conformance with regulatory requirements, operating procedures of the carrier and specifications of the shipper; and
7. The individual enters into a contract that specifies the relationship to be that of an independent contractor and not that of an employee.
B. No such owner-operator or lessee who qualifies under the criteria set forth in subsection A of this section shall be considered by the Commission to be an employee covered by this title for any services performed prior to or after January 1, 1987. Taxes paid or benefits collected prior to January 1, 1987, that would be affected by the provisions of this section, shall not be subject to refund.
1987, c. 539.
2023 Code of Virginia › Title 60.2 - Unemployment Compensation › Chapter 2 - Definitions › § 60.2-215. Domestic employment

"Employment" includes domestic service performed by an individual in a private home, local college club or local chapter of a college fraternity or sorority for a person who paid wages of $1,000 or more to individuals employed in such domestic service in any calendar quarter in the current calendar year or the preceding calendar year. The term "domestic service" shall not include any medical services performed by personnel such as a nurse, nurse's aide, private nurse, practical nurse, student nurse or attendant rendering medical services in a private residence or a medical institution where such personnel are employed by the person receiving such services.
Code 1950, § 60-14; 1952, cc. 30, 184; 1956, c. 440; 1962, c. 71; 1968, c. 738, § 60.1-14; 1971, Ex. Sess., c. 235; 1972, c. 824; 1974, cc. 466, 660; 1976, c. 304; 1977, c. 330; 1979, c. 637; 1980, cc. 520, 522; 1981, cc. 28, 369, 374, 375; 1982, c. 25; 1983, c. 14; 1984, cc. 120, 139, 204; 1985, cc. 152, 254; 1986, c. 480.
2023 Code of Virginia › Title 60.2 - Unemployment Compensation › Chapter 2 - Definitions › § 60.2-216. Employment outside of United States

A. "Employment" includes any service of an individual who is a citizen of the United States, performed outside the United States, except in Canada, in the employ of an American employer other than service which is deemed "employment" under the provisions of subsections A and B of § 60.2-217 or the parallel provisions of another state's law, if:
1. The employer's principal place of business in the United States is located in this Commonwealth;
2. The employer has no place of business in the United States, but
a. The employer is an individual who is a resident of this Commonwealth,
b. The employer is a corporation which is organized under the laws of this Commonwealth, or
c. The employer is a partnership or a trust and the number of the partners or trustees who are residents of this Commonwealth is greater than the number who are residents of any one other state; or
3. None of the criteria of subdivisions 1 and 2 of this subsection is met but the employer has elected coverage in this Commonwealth or, the employer having failed to elect coverage in any state, the individual has filed a claim for benefits, based on such service, under the law of this Commonwealth.
B. An "American employer," for purposes of this section, means a person who is:
1. An individual who is a resident of the United States;
2. A partnership, if two-thirds or more of the partners are residents of the United States;
3. A trust, if all of the trustees are residents of the United States; or
4. A corporation organized under the laws of the United States or of any state.
C. As used in this section, the term "United States" shall be defined as "state" is defined in § 60.2-225.
Code 1950, § 60-14; 1952, cc. 30, 184; 1956, c. 440; 1962, c. 71; 1968, c. 738, § 60.1-14; 1971, Ex. Sess., c. 235; 1972, c. 824; 1974, cc. 466, 660; 1976, c. 304; 1977, c. 330; 1979, c. 637; 1980, cc. 520, 522; 1981, cc. 28, 369, 374, 375; 1982, c. 25; 1983, c. 14; 1984, cc. 120, 139, 204; 1985, cc. 152, 254; 1986, c. 480.
2023 Code of Virginia › Title 60.2 - Unemployment Compensation › Chapter 2 - Definitions › § 60.2-218. Employment taxed by federal law

Notwithstanding any other provision of §§ 60.2-212 through 60.2-217 and § 60.2-219, the term "employment" shall mean service with respect to which a tax is required to be paid under any federal law imposing a tax against which credit may be taken for taxes required to be paid into a state unemployment fund or which as a condition for full tax credit against the tax imposed by the Federal Unemployment Tax Act is required to be covered under this title.
Code 1950, § 60-14; 1952, cc. 30, 184; 1956, c. 440; 1962, c. 71; 1968, c. 738, § 60.1-14; 1971, Ex. Sess., c. 235; 1972, c. 824; 1974, cc. 466, 660; 1976, c. 304; 1977, c. 330; 1979, c. 637; 1980, cc. 520, 522; 1981, cc. 28, 369, 374, 375; 1982, c. 25; 1983, c. 14; 1984, cc. 120, 139, 204; 1985, cc. 152, 254; 1986, c. 480.
2023 Code of Virginia › Title 60.2 - Unemployment Compensation › Chapter 2 - Definitions › § 60.2-220. Institution of higher education

"Institution of higher education," for the purposes of this title, means an educational institution which:
1. Admits as regular students only individuals having a certificate of graduation from a high school, or the recognized equivalent of such a certificate;
2. Is legally authorized in this Commonwealth to provide a program of education beyond high school;
3. Provides an educational program for which it awards a bachelor's or higher degree, or provides a program which is acceptable for full credit toward such a degree, a program of postgraduate or postdoctoral studies, or a program of training to prepare students for gainful employment in a recognized occupation;
4. Is a public or other nonprofit institution; and
5. Notwithstanding any of the foregoing provisions of this subsection, all colleges and universities in this Commonwealth are institutions of higher education for purposes of this section.
1971, Ex. Sess., c. 235, § 60.1-14.1; 1986, c. 480.
2023 Code of Virginia › Title 60.2 - Unemployment Compensation › Chapter 2 - Definitions › § 60.2-222. Employment office

"Employment office" means a free public employment office, or branch thereof, operated (i) by this Commonwealth or maintained as a part of a state-controlled system of public employment offices or (ii) by a federal agency charged with the administration of free public employment offices.
Code 1950, § 60-15; 1968, c. 738, § 60.1-15; 1986, c. 480.
2023 Code of Virginia › Title 60.2 - Unemployment Compensation › Chapter 2 - Definitions › § 60.2-223. Fund

"Fund" means the Unemployment Compensation Fund established by this title, to which all taxes required and from which all benefits provided under this title shall be paid.
Code 1950, § 60-16; 1968, c. 738, § 60.1-16; 1986, c. 480.
2023 Code of Virginia › Title 60.2 - Unemployment Compensation › Chapter 2 - Definitions › § 60.2-225. State

"State" refers to the Commonwealth of Virginia, including land or premises located therein, owned, held or possessed by the United States, the states of the United States of America, the District of Columbia, the Commonwealth of Puerto Rico and the Virgin Islands.
Code 1950, § 60-18; 1962, c. 71; 1968, c. 738, § 60.1-21; 1977, c. 330; 1986, c. 480.
2023 Code of Virginia › Title 60.2 - Unemployment Compensation › Chapter 2 - Definitions › § 60.2-226. Unemployment

A. An individual shall be deemed "unemployed" in any week during which he performs no services and with respect to which no wages are payable to him, or in any week of less than full-time work if the wages payable to him with respect to such week are less than his weekly benefit amount. Wages shall be deemed payable to an individual with respect to any week for which wages are due. An individual's week of unemployment shall be deemed to commence only after his registration at an employment office, except as the Commission may by regulation otherwise prescribe.
B. Notwithstanding any other provisions of this title, no individual shall be deemed unemployed with respect to any week he earns less than his weekly benefit amount solely because he did not work on a legal holiday as defined in § 2.2-3300.
Code 1950, § 60-20; 1954, c. 203; 1956, c. 440; 1968, c. 738, § 60.1-23; 1980, c. 463; 1986, c. 480; 1992, c. 5.
2023 Code of Virginia › Title 60.2 - Unemployment Compensation › Chapter 2 - Definitions › § 60.2-227. Unemployment Compensation Administration Fund

"Unemployment Compensation Administration Fund" means the Unemployment Compensation Administration Fund established by this title, from which administrative expenses under this title shall be paid.
Code 1950, § 60-21; 1968, c. 738, § 60.1-24; 1986, c. 480.
2023 Code of Virginia › Title 60.2 - Unemployment Compensation › Chapter 2 - Definitions › § 60.2-228. American vessel and American aircraft

The term "American vessel" means any vessel documented or numbered under the laws of the United States, and includes any vessel which is neither documented or numbered under the laws of the United States nor documented under the laws of any foreign country, if its crew is employed solely by one or more citizens or residents of the United States or corporations organized under the laws of the United States or of any state. The term "American aircraft" means an aircraft registered under the laws of the United States.
Code 1950, § 60-21.1; 1962, c. 71; 1968, c. 738, § 60.1-25; 1986, c. 480.
2023 Code of Virginia › Title 60.2 - Unemployment Compensation › Chapter 2 - Definitions › § 60.2-230. Week

"Week" means calendar week, ending at midnight Saturday, or the equivalent thereof as determined in accordance with regulations prescribed by the Commission, except as provided for in subdivision 9 of subsection B of § 60.2-210.
Code 1950, § 60-23; 1968, c. 738, § 60.1-27; 1971, Ex. Sess., c. 235; 1986, c. 480.
2023 Code of Virginia › Title 60.2 - Unemployment Compensation › Chapter 2 - Definitions › § 60.2-231. Certain federal acts and statutes defined

The following federal acts and laws as used in this title shall mean the following:
1. The Federal Unemployment Tax Act shall mean those provisions found in Chapter 23 (26 U.S.C. § 3301 et seq.) of Title 26 of the United States Code.
2. The Federal Internal Revenue Code shall mean those provisions found in Title 26 of the United States Code.
3. The Social Security Act shall mean those provisions found in Chapter 7 (42 U.S.C. § 301 et seq.) of Title 42 of the United States Code.
Code 1950, § 60-19; 1968, c. 738, § 60.1-22; 1986, c. 480.
2023 Code of Virginia › Title 60.2 - Unemployment Compensation › Chapter 3 - Funds › § 60.2-300. Fund continued; accounts maintained

The special fund established in the state treasury and known as the Unemployment Compensation Fund is continued. The Comptroller shall maintain within the fund two separate accounts:
1. A clearing account; and
2. A benefit account.
Code 1950, § 60-90; 1968, c. 738, § 60.1-106; 1986, c. 480.
2023 Code of Virginia › Title 60.2 - Unemployment Compensation › Chapter 3 - Funds › § 60.2-301. Clearing account; payment to credit of federal Unemployment Trust Fund

All taxes and other moneys required by this title to be paid to the Unemployment Compensation Fund and collected by the Commission, and any interest or earnings upon any moneys or property belonging to the fund shall, promptly upon collection, be paid into the state treasury and credited to the clearing account. Any interest collected on taxes shall be paid into the Special Unemployment Compensation Administration Fund continued by § 60.2-314. Refunds, except for interest collected payable pursuant to § 60.2-524, may be paid from the clearing account. After clearance thereof, all other moneys in the clearing account, including undeliverable payments, shall immediately be paid over to the Secretary of the Treasury of the United States, to the credit of the Unemployment Trust Fund established by the Social Security Act, to be held for the Commonwealth upon the terms and conditions provided in the Social Security Act.
Code 1950, § 60-91; 1968, c. 738, § 60.1-107; 1986, c. 480; 1993, c. 249; 1995, c. 515.
2023 Code of Virginia › Title 60.2 - Unemployment Compensation › Chapter 3 - Funds › § 60.2-302. Benefit account; requisitions from federal Unemployment Trust Fund

Moneys shall be requisitioned from this Commonwealth's account in the Unemployment Trust Fund solely for the payment of benefits and in accordance with regulations prescribed by the Commission, except that money credited to this Commonwealth's account, pursuant to § 903 of the Social Security Act (42 U.S.C. § 1103), shall be used exclusively as provided in § 60.2-305. The Commission shall requisition from the Unemployment Trust Fund such amounts, not exceeding the amount standing to its credit, as it deems necessary for the payment of benefits for a reasonable future period. Upon receipt of such amounts, the same shall be paid into the state treasury to the credit of the benefit account, and shall be used solely to pay the benefits provided for in this title. Any balance of moneys requisitioned from the Unemployment Trust Fund which remains unclaimed or unpaid in the benefit account, including undeliverable payments, after the expiration of the period for which such sums were requisitioned shall either (i) be deducted from estimates for, and may be utilized for the payment of, benefits during succeeding periods, or (ii) in the discretion of the Commission, be paid over to the Secretary of the Treasury of the United States, as provided in § 60.2-301. All benefits shall be paid through public employment offices provided for in this title.
Code 1950, § 60-92; 1960, c. 54; 1968, c. 738, § 60.1-108; 1986, c. 480; 1993, c. 249.
2023 Code of Virginia › Title 60.2 - Unemployment Compensation › Chapter 3 - Funds › § 60.2-303. Moneys appropriated to Commission

All moneys paid into the state treasury and credited to the Unemployment Compensation Fund are hereby appropriated to the Commission for the purposes set forth in this article.
Code 1950, § 60-93; 1968, c. 738, § 60.1-109; 1986, c. 480.
2023 Code of Virginia › Title 60.2 - Unemployment Compensation › Chapter 3 - Funds › § 60.2-304. Disbursements by State Treasurer upon warrants of Comptroller

All payments and disbursements from the Unemployment Compensation 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, § 60-94; 1968, c. 738, § 60.1-110; 1986, c. 480.
2023 Code of Virginia › Title 60.2 - Unemployment Compensation › Chapter 3 - Funds › § 60.2-305. Requisition or use of money credited to Commonwealth in Unemployment Trust Fund

A. 1. Money credited to the account of this Commonwealth in the Unemployment Trust Fund by the Secretary of the Treasury of the United States, pursuant to § 903 of the Social Security Act (42 U.S.C. § 1103), may not be requisitioned from this Commonwealth's account or used except for the payment of benefits and for the payment of expenses incurred for the administration of this title.
2. Such money may be requisitioned, pursuant to § 60.2-302, for the payment of benefits. Such money may also be requisitioned and used for the payment of expenses incurred for the administration of this title but only pursuant to a specific appropriation by the General Assembly and only if the expenses are incurred and the money requisitioned after the enactment of an appropriation law which:
a. Specifies the purpose for which such money is appropriated and the amount appropriated therefor;
b. Limits the period within which such money may be obligated to a period ending not more than two years after the date of the enactment of the appropriation law; and
c. Limits the amount which may be obligated during any twelve-month period beginning on July 1 and ending on the next June 30 to an amount which does not exceed the amount by which (i) the aggregate of the amount credited to the account of this Commonwealth, pursuant to § 903 of the Social Security Act (42 U.S.C. § 1103), during the same twelve-month period and the thirty-four preceding twelve-month periods, exceeds (ii) the aggregate of the amounts obligated for administration and paid out for benefits and charged against the amounts credited to the account of this Commonwealth pursuant to such section during such thirty-five twelve-month periods.
B. Amounts credited to this Commonwealth's account in the Unemployment Trust Fund under § 903 of the Social Security Act (42 U.S.C. § 1103) which are obligated for administration or paid out for benefits shall be charged against equivalent amounts which were first credited and which are not already so charged. However, no amount obligated for administration during a twelve-month period specified in subdivision 2 of subsection A of this section may be charged against any amount credited during such a twelve-month period earlier than the thirty-fourth preceding such period.
C. Money requisitioned as provided for the payment of expenses of administration shall be deposited in the Unemployment Compensation Administration Fund, but, until expended, shall remain a part of the Unemployment Trust Fund. The Commission shall maintain a separate record of the deposit, obligation, expenditure and return of funds so deposited.
Code 1950, § 60-94.1; 1960, c. 54; 1968, c. 131; 1968, c. 738, § 60.1-111; 1970, c. 732; 1972, c. 23; 1986, c. 480.
2023 Code of Virginia › Title 60.2 - Unemployment Compensation › Chapter 3 - Funds › § 60.2-306. Fund continued; available to Commission

The special fund in the state treasury known as the Unemployment Compensation Administration Fund is continued. All moneys which are deposited or paid into this fund shall be held for use by the Commission.
Code 1950, § 60-95; 1968, c. 738, § 60.1-112; 1986, c. 480.
2023 Code of Virginia › Title 60.2 - Unemployment Compensation › Chapter 3 - Funds › § 60.2-307. Moneys constituting fund

The fund shall consist of all moneys appropriated by this Commonwealth, and all moneys received from the United States, any agency thereof or any other source, for the purpose declared in § 60.2-308. Notwithstanding any provision of this article, all moneys requisitioned and deposited in this fund pursuant to the provisions of subsection C of § 60.2-305 shall remain part of the Unemployment Trust Fund and shall be used only in accordance with the conditions specified in § 60.2-305.
Code 1950, § 60-96; 1956, c. 440; 1960, c. 54; 1968, c. 738, § 60.1-113; 1986, c. 480.
2023 Code of Virginia › Title 60.2 - Unemployment Compensation › Chapter 3 - Funds › § 60.2-308. Expenditures solely for cost of administration

A. All moneys in this fund shall be expended solely for the purpose of defraying the cost of the administration of this title and for no other purpose whatsoever.
B. All moneys received by the Commission pursuant to the provisions of § 302 of the Social Security Act (42 U.S.C. § 502), shall be expended solely for the purposes and in the amounts found necessary by the Secretary of Labor of the United States for the proper and efficient administration of this title.
Code 1950, § 60-97; 1956, c. 440; 1968, c. 738, § 60.1-114; 1986, c. 480.
2023 Code of Virginia › Title 60.2 - Unemployment Compensation › Chapter 3 - Funds › § 60.2-311. Replacing funds lost or expended for unnecessary purposes

The Commission is authorized and directed to replace in the Unemployment Compensation Administration Fund, within a reasonable time, out of any funds appropriated by the General Assembly for such purpose, any moneys received by the Commission pursuant to the provisions of § 302 of the Social Security Act (42 U.S.C. § 502), which because of any action or contingency (i) are lost or (ii) are expended for purposes other than, or in amounts in excess of those found necessary by the Secretary of Labor of the United States for the proper administration of this title. The Commission is directed to report to the Governor in accordance with the provisions of subdivision 3 of § 2.2-1501 the amount necessary to make such replacement to the Unemployment Compensation Administration Fund. The Governor shall include in the budget reported to the General Assembly and in the budget bill submitted under § 2.2-1508 the amount necessary to be appropriated for such purposes.
Code 1950, § 60-98; 1956, c. 440; 1968, c. 738, § 60.1-115; 1986, c. 480.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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; and
3. 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.