§ 60.2-500. Determination with respect to whether employing unit is employer;whether services constitute employment; or whether business transfer isillegal.
A. The Commission may, upon its own motion or upon application of anemploying unit, and after not less than 30 days' notice in writing mailed tothe last known address of such employing unit and an opportunity for hearing,make findings of fact, and on that basis, determine whether:
1. An employing unit constitutes an employer;
2. Services performed for or in connection with the business of an employingunit constitute employment for such employing unit; or
3. There has been a transfer as defined in § 60.2-536.1.
B. All testimony at any hearing pursuant to this section shall be recordedbut need not be transcribed unless a petition for judicial review from suchdetermination is filed in the manner herein prescribed. At such hearing theinterests of the Commonwealth shall be represented by the Office of theAttorney General. The Commissioner shall have the power to designate aspecial examiner to hold such hearings, and may authorize and empower suchspecial examiner to decide any matter so heard, in which event the decisionof such special examiner shall be the final decision of the Commission underthis section, subject to judicial review under subsection C. The Commissioneror his designee shall promptly inform the appropriate attorney for theCommonwealth of any final decision that an employer transferred or attemptedto transfer a trade or business for the primary or sole purpose of obtaininga lower unemployment tax rate, or was advised to do so.
C. Judicial review of any such determination made in subsection B may beinitiated within 30 days after mailing notice of such findings anddetermination to the employing unit or, in the absence of mailing, within 30days after delivering such notice and determination, in the Circuit Court ofthe City of Richmond. Such judicial review shall be commenced by the filingof a petition, which need not be verified but which shall state the groundsupon which a review is sought. Service of two copies of such petition uponthe Commissioner shall be deemed completed service and such petition shall befiled with the clerk of the court within five days after service thereof.With its answer the Commission shall certify and file with the court alldocuments and papers and a transcript of all testimony taken in the matter,together with its findings of fact and decision therein. In any judicialproceedings under this article, the Commission's findings of facts, ifsupported by the evidence and in the absence of fraud, shall be conclusive,and the jurisdiction of the court shall be confined to questions of law. Suchactions shall be given preference on the docket over all other cases exceptcases to which the Commonwealth is a party.
D. An appeal may be taken from the decision of such court to the Court ofAppeals, in conformity with Part Five A of the Rules of Supreme Court andother applicable laws. In any such proceedings for judicial review, theCommission shall be represented by the Office of the Attorney General. Adetermination by the Commission from which no judicial review has beencommenced shall be conclusive in any subsequent judicial proceeding involvingliability for taxes against the employing unit or its successor under theprovisions of subdivision B 1 of § 60.2-210 and of subsection B of § 60.2-523.
(Code 1950, §§ 60-58, 60-59; 1968, c. 738, §§ 60.1-70, 60.1-71; 1970, c. 104;1977, c. 445; 1981, c. 99; 1984, c. 703; 1986, c. 480; 2005, cc. 47, 91.)
§ 60.2-500. Determination with respect to whether employing unit is employer;whether services constitute employment; or whether business transfer isillegal.
A. The Commission may, upon its own motion or upon application of anemploying unit, and after not less than 30 days' notice in writing mailed tothe last known address of such employing unit and an opportunity for hearing,make findings of fact, and on that basis, determine whether:
1. An employing unit constitutes an employer;
2. Services performed for or in connection with the business of an employingunit constitute employment for such employing unit; or
3. There has been a transfer as defined in § 60.2-536.1.
B. All testimony at any hearing pursuant to this section shall be recordedbut need not be transcribed unless a petition for judicial review from suchdetermination is filed in the manner herein prescribed. At such hearing theinterests of the Commonwealth shall be represented by the Office of theAttorney General. The Commissioner shall have the power to designate aspecial examiner to hold such hearings, and may authorize and empower suchspecial examiner to decide any matter so heard, in which event the decisionof such special examiner shall be the final decision of the Commission underthis section, subject to judicial review under subsection C. The Commissioneror his designee shall promptly inform the appropriate attorney for theCommonwealth of any final decision that an employer transferred or attemptedto transfer a trade or business for the primary or sole purpose of obtaininga lower unemployment tax rate, or was advised to do so.
C. Judicial review of any such determination made in subsection B may beinitiated within 30 days after mailing notice of such findings anddetermination to the employing unit or, in the absence of mailing, within 30days after delivering such notice and determination, in the Circuit Court ofthe City of Richmond. Such judicial review shall be commenced by the filingof a petition, which need not be verified but which shall state the groundsupon which a review is sought. Service of two copies of such petition uponthe Commissioner shall be deemed completed service and such petition shall befiled with the clerk of the court within five days after service thereof.With its answer the Commission shall certify and file with the court alldocuments and papers and a transcript of all testimony taken in the matter,together with its findings of fact and decision therein. In any judicialproceedings under this article, the Commission's findings of facts, ifsupported by the evidence and in the absence of fraud, shall be conclusive,and the jurisdiction of the court shall be confined to questions of law. Suchactions shall be given preference on the docket over all other cases exceptcases to which the Commonwealth is a party.
D. An appeal may be taken from the decision of such court to the Court ofAppeals, in conformity with Part Five A of the Rules of Supreme Court andother applicable laws. In any such proceedings for judicial review, theCommission shall be represented by the Office of the Attorney General. Adetermination by the Commission from which no judicial review has beencommenced shall be conclusive in any subsequent judicial proceeding involvingliability for taxes against the employing unit or its successor under theprovisions of subdivision B 1 of § 60.2-210 and of subsection B of § 60.2-523.
(Code 1950, §§ 60-58, 60-59; 1968, c. 738, §§ 60.1-70, 60.1-71; 1970, c. 104;1977, c. 445; 1981, c. 99; 1984, c. 703; 1986, c. 480; 2005, cc. 47, 91.)
§ 60.2-500. Determination with respect to whether employing unit is employer;whether services constitute employment; or whether business transfer isillegal.
A. The Commission may, upon its own motion or upon application of anemploying unit, and after not less than 30 days' notice in writing mailed tothe last known address of such employing unit and an opportunity for hearing,make findings of fact, and on that basis, determine whether:
1. An employing unit constitutes an employer;
2. Services performed for or in connection with the business of an employingunit constitute employment for such employing unit; or
3. There has been a transfer as defined in § 60.2-536.1.
B. All testimony at any hearing pursuant to this section shall be recordedbut need not be transcribed unless a petition for judicial review from suchdetermination is filed in the manner herein prescribed. At such hearing theinterests of the Commonwealth shall be represented by the Office of theAttorney General. The Commissioner shall have the power to designate aspecial examiner to hold such hearings, and may authorize and empower suchspecial examiner to decide any matter so heard, in which event the decisionof such special examiner shall be the final decision of the Commission underthis section, subject to judicial review under subsection C. The Commissioneror his designee shall promptly inform the appropriate attorney for theCommonwealth of any final decision that an employer transferred or attemptedto transfer a trade or business for the primary or sole purpose of obtaininga lower unemployment tax rate, or was advised to do so.
C. Judicial review of any such determination made in subsection B may beinitiated within 30 days after mailing notice of such findings anddetermination to the employing unit or, in the absence of mailing, within 30days after delivering such notice and determination, in the Circuit Court ofthe City of Richmond. Such judicial review shall be commenced by the filingof a petition, which need not be verified but which shall state the groundsupon which a review is sought. Service of two copies of such petition uponthe Commissioner shall be deemed completed service and such petition shall befiled with the clerk of the court within five days after service thereof.With its answer the Commission shall certify and file with the court alldocuments and papers and a transcript of all testimony taken in the matter,together with its findings of fact and decision therein. In any judicialproceedings under this article, the Commission's findings of facts, ifsupported by the evidence and in the absence of fraud, shall be conclusive,and the jurisdiction of the court shall be confined to questions of law. Suchactions shall be given preference on the docket over all other cases exceptcases to which the Commonwealth is a party.
D. An appeal may be taken from the decision of such court to the Court ofAppeals, in conformity with Part Five A of the Rules of Supreme Court andother applicable laws. In any such proceedings for judicial review, theCommission shall be represented by the Office of the Attorney General. Adetermination by the Commission from which no judicial review has beencommenced shall be conclusive in any subsequent judicial proceeding involvingliability for taxes against the employing unit or its successor under theprovisions of subdivision B 1 of § 60.2-210 and of subsection B of § 60.2-523.
(Code 1950, §§ 60-58, 60-59; 1968, c. 738, §§ 60.1-70, 60.1-71; 1970, c. 104;1977, c. 445; 1981, c. 99; 1984, c. 703; 1986, c. 480; 2005, cc. 47, 91.)
