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1995 SESSION
LD8810649Be it enacted by the General Assembly of Virginia:
1. That the Code of Virginia is amended by adding a section numbered 58.1-341.2 as follows:
§ 58.1-341.2. Returns of individuals; unemployment compensation tax with income tax return.
The Department of Taxation and the Virginia Employment Commission shall implement a program whereby, effective for all taxable years beginning on or after January 1, 1996, taxpayers shall have the option to file their Virginia Unemployment Compensation tax and pay the tax imposed by Chapter 5 of Title 60.2 on the Virginia Individual Income Tax form if the taxpayer employs no more than one employee and has an annual payroll of less than $10,000. Notwithstanding § 60.2-512, such tax shall be due no later than May 1.