Code of Virginia
Chapter 41 - Fraternal Benefit Societies
§ 38.2-4124. Taxation

Every society organized or licensed under this chapter is hereby declared to be a charitable and benevolent institution, and all of its funds shall be exempt from every state, county, district, municipal and school tax other than taxes on real estate and office equipment.
Code 1950, §§ 38-262, 38.1-577; 1952, c. 317, § 38.1-638.9; 1968, c. 654; 1986, c. 562.

Structure Code of Virginia

Code of Virginia

Title 38.2 - Insurance

Chapter 41 - Fraternal Benefit Societies

§ 38.2-4100. Fraternal benefit societies

§ 38.2-4101. Lodge system

§ 38.2-4102. Representative form of government

§ 38.2-4103. Definitions

§ 38.2-4104. Purposes and powers

§ 38.2-4105. Qualifications for membership

§ 38.2-4106. Location of office; meetings, communications to members; grievance procedures

§ 38.2-4107. No personal liability

§ 38.2-4108. Waiver

§ 38.2-4109. Organization of domestic society on or after October 1, 1986

§ 38.2-4110. Incorporation of fraternal benefit societies

§ 38.2-4111. Amendments to laws

§ 38.2-4112. Institutions

§ 38.2-4113. Reinsurance

§ 38.2-4114. Consolidations and mergers

§ 38.2-4115. Conversion of fraternal benefit society into mutual life insurer

§ 38.2-4116. Benefits

§ 38.2-4117. Beneficiaries

§ 38.2-4118. Benefits not attachable

§ 38.2-4119. The benefit contract

§ 38.2-4120. Nonforfeiture benefits, cash surrender values, certificate loans and other options

§ 38.2-4121. Investments

§ 38.2-4122. Funds

§ 38.2-4123. Exemptions

§ 38.2-4124. Taxation

§ 38.2-4125. Valuations

§ 38.2-4126. Reports to be filed

§ 38.2-4127. Annual license

§ 38.2-4128. Examination of societies; no adverse publications

§ 38.2-4129. Admission; foreign or alien society

§ 38.2-4130. Injunction; liquidation; receivership of domestic society

§ 38.2-4131. Suspension, revocation or refusal of license of foreign or alien society

§ 38.2-4132. Licensing of agents

§ 38.2-4133. Unfair methods of competition and unfair and deceptive acts and practices

§ 38.2-4134. Penalties

§ 38.2-4135. Exemption of certain societies

§ 38.2-4136. Societies previously existing; reincorporation; amendments

§ 38.2-4137. Exemption of member representatives of certain societies