2006 Code of Virginia § 60.2-538 - Where employer\'s taxes are delinquent

60.2-538. Where employer's taxes are delinquent.

Notwithstanding the provisions of 60.2-500 through 60.2-537, if on July 31of any year the taxes or any portion thereof or the interest due thereon forany previous quarter is delinquent and unpaid and has been delinquent andunpaid for ninety days or more, the Commission may issue a notice ofdelinquency demanding payment. If the amount due is not paid within thirtydays after such notice is mailed to the delinquent employer at his last knownaddress, such delinquent employer's rate for the calendar year immediatelyfollowing the calendar year in which such notice is sent shall not becomputed 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.)