2006 Code of Virginia § 60.2-511 - How and when taxes payable

60.2-511. How and when taxes payable.

Taxes, as set forth in this and the succeeding article, shall accrue andbecome payable by each employer for each calendar year in which he is subjectto 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 Commissionfor the fund in accordance with such regulations as the Commission mayprescribe. Payment of such taxes and the filing of related returns shall bedeemed to have been made as of the date of the postmark affixed to suchpayment and returns by the United States Postal Service, or by receipt givenby such representative of the Commission if physical delivery of such paymentand 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.)