'Average annual payroll' means the average of the annual payrolls of any employer for the last three or five preceding calendar years, whichever is higher.\nCode 1950, § 60-5; 1968, c. 738, § 60.1-5; 1986, c. 480.
Virginia Legal Code
'Average annual payroll' means the average of the annual payrolls of any employer for the last three or five preceding calendar years, whichever is higher.\nCode 1950, § 60-5; 1968, c. 738, § 60.1-5; 1986, c. 480.