78898760.2-527Virginia Decodedhttps://vacode.org2016Unemployment CompensationTaxationComputation Of Tax RateTax rate of certain foreign contractors1982, c. 200, § 60.1-79.1; 1984, c. 468; 1986, c. 480.http://law.lis.virginia.gov/vacode/60.2-527/33.2-1106Definitions/33.2-1106/54.1-1100Definitions/54.1-1100/60.2-530Benefit ratio/60.2-530//60.2-527/60.2/5/4/60.2-52760.2-53260.2-533For each calendar year, the tax rate of each foreign contractor doing business in Virginia shall be the maximum rate allowable by law for three years. At the end of the three-year period, such employer shall be eligible for the computed rate as provided in § 60.2-530.sectionAA1