CODE OF VIRGINIA

WHEN COMPENSATION DEEMED PAID OR ACCRUED IN THIS COMMONWEALTH (§ 58.1-413)

Compensation is paid or accrued in the Commonwealth if:

   1.  The employee’s service is performed entirely within the
   Commonwealth;

   2.  The employee’s service is performed both within and without the
   Commonwealth, but the service performed without the Commonwealth is incidental
   to the employee’s service within the Commonwealth; or

   3.  Some of the service is performed in the Commonwealth; and
               
            

      a.  The base of operations or, if there is no base of operations, the place
      from which the service is directed or controlled is in the Commonwealth; or

      b.  The base of operations or the place from which the service is directed
      or controlled is not in any state in which some part of the service is
      performed, but the employee’s residence is in the Commonwealth.

HISTORY: Code 1950, § 58-151.046; 1971, Ex. Sess., c. 171; 1984, c. 675.