# Article 4 Computation of Tax Rate

This article is comprised of the following sections:

- §60.2-525 Statement of employer’s benefit charges and taxes
- §60.2-526 General provisions
- §60.2-527 Tax rate of certain foreign contractors
- §60.2-528 Individual benefit charges
- §60.2-528.1 Charging of benefits relating to certain overpayments; penalty for pattern of failure to respond to requests for information
- §60.2-529 Employer’s benefit charges
- §60.2-530 Benefit ratio
- §60.2-531 Experience rating tax; table
- §60.2-532 Pool cost charges
- §60.2-533 Fund balance factor
- §60.2-534 Tax rate defined
- §60.2-535 Employing unit acquiring business, etc., of another employing unit
- §60.2-536 Review of decision under § 60.2-535
- §60.2-536.1 Transfers for the purpose of obtaining a lower unemployment compensation tax rate; assignment of rates
- §60.2-536.2 Advisory opinion by the Commission
- §60.2-536.3 Violations; penalties
- §60.2-536.4 Interpretation
- §60.2-536.5 Definitions
- §60.2-537 Reduced tax rate permissible under federal amendment
- §60.2-538 Where employer’s taxes are delinquent