A. Except as otherwise provided in this section and § 60.2-510, an employingunit shall cease to be an employer subject to this title as of January 1 ofany year subsequent to December 31, 1972, only if:
1. The employer files with the Commission a written application fortermination of coverage;
2. The Commission finds that (i) there were no twenty different days, eachday being in a different week within the preceding calendar year, or (ii)there were no twenty different days, each day being in a different weekwithin the current calendar year, within which such employing unit employedone or more individuals in employment subject to this title; and
3. The Commission finds that such employing unit did not pay in any calendarquarter in the preceding or current calendar year for service in employmentwages of $1,500 or more.
B. Except as otherwise provided in this section and § 60.2-510, an employingunit as defined in subdivisions 1 through 4 of subsection A of § 60.2-213 or§ 60.2-214 or § 60.2-215, shall cease to be an employer subject to this titleas of January 1 of any year, only if it files with the Commission a writtenapplication for termination of coverage and the Commission finds that noservices performed for such employing unit constitute employment as definedin subdivisions 1 through 4 of subsection A of § 60.2-213 or § 60.2-214 or §60.2-215.
C. Any employing unit which is an employer at the end of any calendar yearsolely by acquisition during such year as provided in subdivision 1 ofsubsection B of § 60.2-210, shall cease to be an employer subject to thistitle as of January 1 of the succeeding calendar year without the filing ofthe written application required of all other employers, if the Commissionfinds that there were no twenty different days, each day being in a differentweek within the preceding or current calendar year that such employing unitand its predecessors in title, treated as a single employing unit:
1. Employed one or more individuals subject to this title; and
2. Did not pay in any calendar quarter in the preceding or current calendaryear for service in employment wages of $1,500 or more.
D. Whenever any employer, during any completed calendar year, fails to besubject to the payment of taxes solely because no individual has earned wagesfrom such employer during such calendar year, the Commission may, after notless than thirty days' notice in writing mailed to such employer at his lastknown address, cause such employer to cease to be an employer subject to thistitle as of January 1 of the calendar year in which such notice is given.
(Code 1950, § 60-83; 1956, c. 440; 1968, c. 738, § 60.1-99; 1971, Ex. Sess.,c. 235; 1972, c. 764; 1979, c. 636; 1986, c. 480.)
A. Except as otherwise provided in this section and § 60.2-510, an employingunit shall cease to be an employer subject to this title as of January 1 ofany year subsequent to December 31, 1972, only if:
1. The employer files with the Commission a written application fortermination of coverage;
2. The Commission finds that (i) there were no twenty different days, eachday being in a different week within the preceding calendar year, or (ii)there were no twenty different days, each day being in a different weekwithin the current calendar year, within which such employing unit employedone or more individuals in employment subject to this title; and
3. The Commission finds that such employing unit did not pay in any calendarquarter in the preceding or current calendar year for service in employmentwages of $1,500 or more.
B. Except as otherwise provided in this section and § 60.2-510, an employingunit as defined in subdivisions 1 through 4 of subsection A of § 60.2-213 or§ 60.2-214 or § 60.2-215, shall cease to be an employer subject to this titleas of January 1 of any year, only if it files with the Commission a writtenapplication for termination of coverage and the Commission finds that noservices performed for such employing unit constitute employment as definedin subdivisions 1 through 4 of subsection A of § 60.2-213 or § 60.2-214 or §60.2-215.
C. Any employing unit which is an employer at the end of any calendar yearsolely by acquisition during such year as provided in subdivision 1 ofsubsection B of § 60.2-210, shall cease to be an employer subject to thistitle as of January 1 of the succeeding calendar year without the filing ofthe written application required of all other employers, if the Commissionfinds that there were no twenty different days, each day being in a differentweek within the preceding or current calendar year that such employing unitand its predecessors in title, treated as a single employing unit:
1. Employed one or more individuals subject to this title; and
2. Did not pay in any calendar quarter in the preceding or current calendaryear for service in employment wages of $1,500 or more.
D. Whenever any employer, during any completed calendar year, fails to besubject to the payment of taxes solely because no individual has earned wagesfrom such employer during such calendar year, the Commission may, after notless than thirty days' notice in writing mailed to such employer at his lastknown address, cause such employer to cease to be an employer subject to thistitle as of January 1 of the calendar year in which such notice is given.
(Code 1950, § 60-83; 1956, c. 440; 1968, c. 738, § 60.1-99; 1971, Ex. Sess.,c. 235; 1972, c. 764; 1979, c. 636; 1986, c. 480.)
A. Except as otherwise provided in this section and § 60.2-510, an employingunit shall cease to be an employer subject to this title as of January 1 ofany year subsequent to December 31, 1972, only if:
1. The employer files with the Commission a written application fortermination of coverage;
2. The Commission finds that (i) there were no twenty different days, eachday being in a different week within the preceding calendar year, or (ii)there were no twenty different days, each day being in a different weekwithin the current calendar year, within which such employing unit employedone or more individuals in employment subject to this title; and
3. The Commission finds that such employing unit did not pay in any calendarquarter in the preceding or current calendar year for service in employmentwages of $1,500 or more.
B. Except as otherwise provided in this section and § 60.2-510, an employingunit as defined in subdivisions 1 through 4 of subsection A of § 60.2-213 or§ 60.2-214 or § 60.2-215, shall cease to be an employer subject to this titleas of January 1 of any year, only if it files with the Commission a writtenapplication for termination of coverage and the Commission finds that noservices performed for such employing unit constitute employment as definedin subdivisions 1 through 4 of subsection A of § 60.2-213 or § 60.2-214 or §60.2-215.
C. Any employing unit which is an employer at the end of any calendar yearsolely by acquisition during such year as provided in subdivision 1 ofsubsection B of § 60.2-210, shall cease to be an employer subject to thistitle as of January 1 of the succeeding calendar year without the filing ofthe written application required of all other employers, if the Commissionfinds that there were no twenty different days, each day being in a differentweek within the preceding or current calendar year that such employing unitand its predecessors in title, treated as a single employing unit:
1. Employed one or more individuals subject to this title; and
2. Did not pay in any calendar quarter in the preceding or current calendaryear for service in employment wages of $1,500 or more.
D. Whenever any employer, during any completed calendar year, fails to besubject to the payment of taxes solely because no individual has earned wagesfrom such employer during such calendar year, the Commission may, after notless than thirty days' notice in writing mailed to such employer at his lastknown address, cause such employer to cease to be an employer subject to thistitle as of January 1 of the calendar year in which such notice is given.
(Code 1950, § 60-83; 1956, c. 440; 1968, c. 738, § 60.1-99; 1971, Ex. Sess.,c. 235; 1972, c. 764; 1979, c. 636; 1986, c. 480.)
