Virginia § 60.2-527 - Tax rate of certain foreign contractors
Full text of Virginia Code of Virginia § 60.2-527 — Tax rate of certain foreign contractors, with citation guidance and answers to common questions.
§ 60.2-527. Tax rate of certain foreign contractors
A. For each calendar year, the tax rate of each foreign contractor doing business in Virginia shall be the maximum rate allowable by law for three years. At the end of the three-year period, such employer shall be eligible for the computed rate as provided in § 60.2-530.
B. As used in this section, "foreign contractor" means (i) an out-of-state "contractor" as defined in § 54.1-1100 or (ii) an out-of-state "highway contractor" engaged in the type of contracting activities referred to in § 33.2-1106, who does not maintain a principal place of business in Virginia as determined by the Commission, except that such employer need not be a member of any highway contractors association. Such determination by the Commission shall be final and not subject to judicial review.
1982, c. 200, § 60.1-79.1; 1984, c. 468; 1986, c. 480.
Source: official Virginia text · Last verified 2026-08-27
Frequently Asked Questions About Virginia § 60.2-527
What does Code of Virginia § 60.2-527 cover?
Section 60.2-527 ("Tax rate of certain foreign contractors") is part of the Code of Virginia, the codified statutory law of Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Virginia § 60.2-527?
A common citation format is "Code of Virginia § 60.2-527" (Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Virginia official source linked on this page or consult a licensed Virginia attorney.
How does Virginia § 60.2-527 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Virginia.