CODE OF VIRGINIA

EMPLOYMENT TAXED BY FEDERAL LAW (§ 60.2-218)

Notwithstanding any other provision of §§ 60.2-212 through 60.2-217 and §
60.2-219, the term “employment” shall mean service with respect to
which a tax is required to be paid under any federal law imposing a tax against
which credit may be taken for taxes required to be paid into a state
unemployment fund or which as a condition for full tax credit against the tax
imposed by the Federal Unemployment Tax Act is required to be covered under this
title.

HISTORY: Code 1950, § 60-14; 1952, cc. 30, 184; 1956, c. 440; 1962, c. 71;
1968, c. 738, § 60.1-14; 1971, Ex. Sess., c. 235; 1972, c. 824; 1974, cc. 466,
660; 1976, c. 304; 1977, c. 330; 1979, c. 637; 1980, cc. 520, 522; 1981, cc. 28,
369, 374, 375; 1982, c. 25; 1983, c. 14; 1984, cc. 120, 139, 204; 1985, cc. 152,
254; 1986, c. 480.