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1997 SESSION

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HB 2052 Unemployment compensation; employer reporting requirements.

Introduced by: John S. Reid | all patrons    ...    notes | add to my profiles

SUMMARY:

Unemployment compensation; employer reporting requirements; how and when taxes payable. Establishes that the date for payment of unemployment taxes and the filing of related reports is determined by making reference to either (i) the date postmarked by the United States Postal Service, if the taxes and related returns are sent by mail, or (ii) the date on the receipt given by a representative of the Virginia Employment Commission, if the tax and related returns are personally delivered to the Commission. Presently, the VEC establishes by regulation when such taxes and reports must be paid or received.


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