Code of Virginia
Chapter 10 - Administrative Fund and Tax Therefor
§ 65.2-1008. When fund in excess of requirement

If it be ascertained that the tax collected exceeds the total chargeable against the maintenance fund under the provisions of this title, the Workers' Compensation Commission shall authorize a corresponding credit upon the collection for any year or make refunds of taxes collected in such amounts as are necessary to maintain a fund balance not exceeding one year's budgeted expenditures.
Code 1950, § 65-128; 1968, c. 660, § 65.1-137; 1976, c. 603; 1991, c. 355.

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Structure Code of Virginia

Code of Virginia

Title 65.2 - Workers' Compensation

Chapter 10 - Administrative Fund and Tax Therefor

§ 65.2-1000. Tax for administrative fund

§ 65.2-1001. Returns

§ 65.2-1002. Payment of tax

§ 65.2-1003. Failure to file return

§ 65.2-1004. Withdrawal from business or failure to pay tax

§ 65.2-1005. Tax exclusive of other taxes

§ 65.2-1006. Payroll reports of self-insurers and tax thereon; withholding or providing false or misleading information

§ 65.2-1007. Disposition of fund

§ 65.2-1008. When fund in excess of requirement