2018 Code of Virginia
Title 60.2 - Unemployment Compensation
Chapter 5 - Taxation
§ 60.2-536.5. Definitions

Universal Citation: VA Code § 60.2-536.5 (2018)

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.

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