Virginia § 60.2-538 - Where employer's taxes are delinquent
Full text of Virginia Code of Virginia § 60.2-538 — Where employer's taxes are delinquent, with citation guidance and answers to common questions.
§ 60.2-538. Where employer's taxes are delinquent
Notwithstanding the provisions of §§ 60.2-500 through 60.2-537, if on July 31 of any year the taxes or any portion thereof or the interest due thereon for any previous quarter is delinquent and unpaid and has been delinquent and unpaid for ninety days or more, the Commission may issue a notice of delinquency demanding payment. If the amount due is not paid within thirty days after such notice is mailed to the delinquent employer at his last known address, such delinquent employer's rate for the calendar year immediately following the calendar year in which such notice is sent shall not be computed under the provisions of this article, but shall be 6.2 percent.
Code 1950, § 60-76.2; 1956, c. 440; 1960, c. 136; 1968, c. 738, § 60.1-91; 1977, c. 445; 1980, c. 480; 1981, c. 606; 1982, c. 363; 1986, c. 480.
Source: official Virginia text · Last verified 2026-08-27
Frequently Asked Questions About Virginia § 60.2-538
What does Code of Virginia § 60.2-538 cover?
Section 60.2-538 ("Where employer's taxes are delinquent") 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 § 60.2-538?
A common citation format is "Code of Virginia § 60.2-538" (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 § 60.2-538 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.