{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/60.2-536.5.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/60.2-536.5.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/60.2-536.5.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/60.2-536.5.html"}],"law_id":374603,"edition_id":2,"section_id":374603,"structure_id":53258,"section_number":"60.2-536.5","catch_line":"Definitions","history":"2005, cc. 47, 91.","full_text":"As used in \u00a7\u00a7 60.2-536.1 through 60.2-536.3, unless the context requires a different meaning:\n\n&#8220;Knowingly&#8221; means having actual knowledge of or acting with deliberate ignorance or reckless disregard for the prohibition involved.\n\n&#8220;Person&#8221; shall have the meaning given such term by \u00a7 7701 (a) (1) of the Internal Revenue Code of 1986.\n\n&#8220;Trade&#8221; or &#8220;business&#8221; includes the employer&#8217;s workforce.\n\n&#8220;Violates&#8221; or &#8220;attempts&#8221; to violate includes intent to evade, misrepresentation, or willful nondisclosure.\n\n","order_by":null,"text":{"0":{"id":1398385,"text":"As used in \u00a7\u00a7 60.2-536.1 through 60.2-536.3, unless the context requires a different meaning:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":""},"1":{"id":1398386,"text":"&#8220;Knowingly&#8221; means having actual knowledge of or acting with deliberate ignorance or reckless disregard for the prohibition involved.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"prior_prefix":"","next_prefix":""},"2":{"id":1398387,"text":"&#8220;Person&#8221; shall have the meaning given such term by \u00a7 7701 (a) (1) of the Internal Revenue Code of 1986.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"prior_prefix":"","next_prefix":""},"3":{"id":1398388,"text":"&#8220;Trade&#8221; or &#8220;business&#8221; includes the employer&#8217;s workforce.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"prior_prefix":"","next_prefix":""},"4":{"id":1398389,"text":"&#8220;Violates&#8221; or &#8220;attempts&#8221; to violate includes intent to evade, misrepresentation, or willful nondisclosure.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"prior_prefix":""}},"ancestry":[{"id":53258,"edition_id":2,"name":"Computation of Tax Rate","identifier":"4","label":"article","depth":3,"order_by":4,"parent_id":53254,"metadata":{"child_laws":20,"child_structures":0},"date_created":"2026-08-02 03:13:50","date_modified":"2026-08-02 12:36:39","permalink":{"id":1494755,"object_type":"structure","relational_id":53258,"identifier":"4","token":"60.2\/5\/4","url":"\/60.2\/5\/4\/","edition_id":2,"permalink":0,"preferred":1}},{"id":53254,"edition_id":2,"name":"Taxation","identifier":"5","label":"chapter","depth":2,"order_by":4,"parent_id":53242,"metadata":{"child_laws":48,"child_structures":4},"date_created":"2026-08-02 03:13:47","date_modified":"2026-08-02 12:36:39","permalink":{"id":1494635,"object_type":"structure","relational_id":53254,"identifier":"5","token":"60.2\/5","url":"\/60.2\/5\/","edition_id":2,"permalink":0,"preferred":1}},{"id":53242,"edition_id":2,"name":"Unemployment Compensation","identifier":"60.2","label":"title","depth":1,"order_by":129,"parent_id":null,"metadata":{"child_laws":182,"child_structures":24},"date_created":"2026-08-02 03:13:38","date_modified":"2026-08-02 12:36:36","permalink":{"id":1494275,"object_type":"structure","relational_id":53242,"identifier":"60.2","token":"60.2","url":"\/60.2\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":374587,"structure_id":53258,"section_number":"60.2-525","catch_line":"Statement of employer's benefit charges and taxes","url":"\/60.2-525\/","token":"60.2\/5\/4\/60.2-525","metadata":false},{"id":374588,"structure_id":53258,"section_number":"60.2-526","catch_line":"General provisions","url":"\/60.2-526\/","token":"60.2\/5\/4\/60.2-526","metadata":false},{"id":374589,"structure_id":53258,"section_number":"60.2-527","catch_line":"Tax rate of certain foreign contractors","url":"\/60.2-527\/","token":"60.2\/5\/4\/60.2-527","metadata":false},{"id":374591,"structure_id":53258,"section_number":"60.2-528","catch_line":"Individual benefit charges","url":"\/60.2-528\/","token":"60.2\/5\/4\/60.2-528","metadata":false},{"id":374590,"structure_id":53258,"section_number":"60.2-528.1","catch_line":"Charging of benefits relating to certain overpayments; penalty for pattern of failure to respond to requests for information","url":"\/60.2-528.1\/","token":"60.2\/5\/4\/60.2-528.1","metadata":false},{"id":374592,"structure_id":53258,"section_number":"60.2-529","catch_line":"Employer's benefit charges","url":"\/60.2-529\/","token":"60.2\/5\/4\/60.2-529","metadata":false},{"id":374593,"structure_id":53258,"section_number":"60.2-530","catch_line":"Benefit ratio","url":"\/60.2-530\/","token":"60.2\/5\/4\/60.2-530","metadata":false},{"id":374594,"structure_id":53258,"section_number":"60.2-531","catch_line":"Experience rating tax; table","url":"\/60.2-531\/","token":"60.2\/5\/4\/60.2-531","metadata":false},{"id":374595,"structure_id":53258,"section_number":"60.2-532","catch_line":"Pool cost charges","url":"\/60.2-532\/","token":"60.2\/5\/4\/60.2-532","metadata":false},{"id":374596,"structure_id":53258,"section_number":"60.2-533","catch_line":"Fund balance factor","url":"\/60.2-533\/","token":"60.2\/5\/4\/60.2-533","metadata":false},{"id":374597,"structure_id":53258,"section_number":"60.2-534","catch_line":"Tax rate defined","url":"\/60.2-534\/","token":"60.2\/5\/4\/60.2-534","metadata":false},{"id":374598,"structure_id":53258,"section_number":"60.2-535","catch_line":"Employing unit acquiring business, etc., of another employing unit","url":"\/60.2-535\/","token":"60.2\/5\/4\/60.2-535","metadata":false},{"id":374604,"structure_id":53258,"section_number":"60.2-536","catch_line":"Review of decision under \u00a7 60.2-535","url":"\/60.2-536\/","token":"60.2\/5\/4\/60.2-536","metadata":false},{"id":374599,"structure_id":53258,"section_number":"60.2-536.1","catch_line":"Transfers for the purpose of obtaining a lower unemployment compensation tax rate; assignment of rates","url":"\/60.2-536.1\/","token":"60.2\/5\/4\/60.2-536.1","metadata":false},{"id":374600,"structure_id":53258,"section_number":"60.2-536.2","catch_line":"Advisory opinion by the Commission","url":"\/60.2-536.2\/","token":"60.2\/5\/4\/60.2-536.2","metadata":false},{"id":374601,"structure_id":53258,"section_number":"60.2-536.3","catch_line":"Violations; penalties","url":"\/60.2-536.3\/","token":"60.2\/5\/4\/60.2-536.3","metadata":false},{"id":374602,"structure_id":53258,"section_number":"60.2-536.4","catch_line":"Interpretation","url":"\/60.2-536.4\/","token":"60.2\/5\/4\/60.2-536.4","metadata":false},{"id":374603,"structure_id":53258,"section_number":"60.2-536.5","catch_line":"Definitions","url":"\/60.2-536.5\/","token":"60.2\/5\/4\/60.2-536.5","metadata":false},{"id":374605,"structure_id":53258,"section_number":"60.2-537","catch_line":"Reduced tax rate permissible under federal amendment","url":"\/60.2-537\/","token":"60.2\/5\/4\/60.2-537","metadata":false},{"id":374606,"structure_id":53258,"section_number":"60.2-538","catch_line":"Where employer's taxes are delinquent","url":"\/60.2-538\/","token":"60.2\/5\/4\/60.2-538","metadata":false}],"previous_section":{"id":374602,"structure_id":53258,"section_number":"60.2-536.4","catch_line":"Interpretation","url":"\/60.2-536.4\/","token":"60.2\/5\/4\/60.2-536.4","metadata":false},"next_section":{"id":374605,"structure_id":53258,"section_number":"60.2-537","catch_line":"Reduced tax rate permissible under federal amendment","url":"\/60.2-537\/","token":"60.2\/5\/4\/60.2-537","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/60.2-536.5\/","history_text":"<p>This law was first created in 2005. The record of its establishment is cataloged in chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?051+ful+CHAP0047\">47<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?051+ful+CHAP0091\">91<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":false,"refers_to":[{"id":374599,"section_number":"60.2-536.1","catch_line":"Transfers for the purpose of obtaining a lower unemployment compensation tax rate; assignment of rates","order_by":null,"url":"\/60.2-536.1\/"},{"id":374601,"section_number":"60.2-536.3","catch_line":"Violations; penalties","order_by":null,"url":"\/60.2-536.3\/"}],"permalink":{"id":1494825,"object_type":"law","relational_id":374603,"identifier":"60.2-536.5","token":"60.2\/5\/4\/60.2-536.5","url":"\/60.2-536.5\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/60.2-536.5\/","token":"60.2\/5\/4\/60.2-536.5","dublin_core":{"Title":"Definitions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 60.2-536.5","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>As used in \u00a7\u00a7&nbsp;<a class=\"law\" title=\"Transfers for the purpose of obtaining a lower unemployment compensation tax rate; assignment of rates\" href=\"\/60.2-536.1\/\">60.2-536.1<\/a> through <a class=\"law\" title=\"Violations; penalties\" href=\"\/60.2-536.3\/\">60.2-536.3<\/a>, unless the context requires a different meaning:<\/p><p>&#8220;<span class=\"dictionary\">Knowingly<\/span>&#8221; means having actual knowledge of or acting with deliberate ignorance or reckless disregard for the prohibition involved.<\/p><p>&#8220;Person&#8221; shall have the meaning given such term by \u00a7&nbsp;7701 (a) (1) of the Internal Revenue Code of 1986.<\/p><p>&#8220;<span class=\"dictionary\">Trade<\/span>&#8221; or &#8220;<span class=\"dictionary\">business<\/span>&#8221; includes the employer&#8217;s workforce.<\/p><p>&#8220;<span class=\"dictionary\">Violates<\/span>&#8221; or &#8220;<span class=\"dictionary\">attempts<\/span>&#8221; to violate includes <span class=\"dictionary\">intent<\/span> to evade, misrepresentation, or willful nondisclosure.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nDEFINITIONS (\u00a7 60.2-536.5)\n\nAs used in \u00a7\u00a7 60.2-536.1 through 60.2-536.3, unless the context requires a\ndifferent meaning:\n\n&#8220;Knowingly&#8221; means having actual knowledge of or acting with\ndeliberate ignorance or reckless disregard for the prohibition involved.\n\n&#8220;Person&#8221; shall have the meaning given such term by \u00a7 7701 (a) (1)\nof the Internal Revenue Code of 1986.\n\n&#8220;Trade&#8221; or &#8220;business&#8221; includes the employer&#8217;s\nworkforce.\n\n&#8220;Violates&#8221; or &#8220;attempts&#8221; to violate includes intent to\nevade, misrepresentation, or willful nondisclosure.\n\nHISTORY: 2005, cc. 47, 91.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}