Any employing unit which is or becomes an employer subject to this title within any calendar year shall be subject to this title during the whole of such calendar year. Any such employing unit shall establish an account with the Commission by the end of the calendar quarter in which it becomes subject to this title.
Code 1950, § 60-82; 1968, c. 738, § 60.1-98; 1986, c. 480; 2020, c. 1261.