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2007 SESSION
073201108Be it enacted by the General Assembly of Virginia:
1. That § 60.2-512 of the Code of Virginia is amended and reenacted as follows:
§ 60.2-512. Requiring payroll and tax reports and payment of taxes.
A. The Commission is hereby expressly authorized to require the filing of payroll and tax reports, and the payment of the taxes required by § 60.2-511 in monthly, quarterly, semiannual or annual payments as shall be determined by the Commission; however, if the due date for filing of reports or payment of taxes falls on a Saturday, Sunday or legal holiday, the due date shall be extended to the next business day that is not a Saturday, Sunday or legal holiday. The aggregate amount of taxes shall be fully paid to the Commission on or before January 31 of each year next succeeding the year with respect to employment during which year such taxes are imposed, or in the event the time is extended for filing the return of the taxes imposed by Title IX of the Social Security Act for the year for which such taxes are imposed, then before the expiration of such extension. Taxes due and payable in an amount less than five dollars shall be deemed to be fully paid; however, this does not relieve an employer from filing payroll and tax reports as herein required.
B. Beginning January 1, 1994, through December
31, 2008, employers who report 250 or more employees in any
calendar quarter must shall
file quarterly reports on a magnetic medium using a format prescribed by the
Commission. Beginning January 1, 2009,
employers who report 100 or more employees in any calendar
quarter in 2009, or thereafter, shall
file quarterly reports on an electronic medium using a format prescribed by the Commission. Waivers
will be granted only if the Commission finds this requirement creates an
unreasonable burden on the employer. All requests for waiver must be submitted
in writing. Beginning January 1, 2009, if any employer who reports 100
or more employees in any
calendar quarter in 2009, or thereafter, and who has
not obtained a waiver by the date the employer's quarterly report is due, fails, without good cause shown, to file electronically,
the Commission shall assess upon the employer a penalty of $75, which
penalty shall be in addition to the taxes due and payable
with respect to such report and to any penalty
assessed under subsection B of § 60.2-513.
Penalties collected pursuant to this section shall be paid into the Special
Unemployment Compensation
Administration Fund established pursuant to § 60.2-314.
C. Notwithstanding the provisions of subsection A, no payroll and tax reports shall be filed with respect to an employee of a state or local agency performing intelligence or counterintelligence functions, if the head of such agency has determined that filing such a report could endanger the safety of the employee or compromise an ongoing investigation or intelligence mission.