Code of Virginia
Title 58.1 - Taxation
Chapter 25 - License Tax on Certain Insurance Companies

§ 58.1-2500. Definitions - As used in this chapter the term or phrase: "Commission"...

§ 58.1-2501. Levy of license tax - A. For the privilege of doing business in the Commonwealth,...

§ 58.1-2501.1. Premium tax; travel insurance - A. As used in this section: "Blanket travel insurance" has...

§ 58.1-2502. Exemptions and exclusions - Nothing in this chapter shall be construed to require any...

§ 58.1-2503. When tax payable - The annual license tax shall be transmitted to the Department...

§ 58.1-2504. Companies commencing business - A. The license tax on a company commencing business in...

§ 58.1-2505. Amount of license tax for company commencing business - The license tax on a company commencing business in the...

§ 58.1-2506. Reports to the Department - Every company subject to the provisions of this chapter shall,...

§ 58.1-2507. Penalties for failure to make report or pay tax; revocation of license; recovery by suit - A. Every company failing to make the report required by...

§ 58.1-2508. Taxes applicable to insurance companies - A. The real estate and tangible personal property, situated or...

§ 58.1-2509. Certain other provisions not affected by chapter - Nothing in this chapter shall be construed to affect or...

§ 58.1-2510. Tax credit for retaliatory costs paid to other states - A. For license years beginning on and after July 1,...

§ 58.1-2511. Reserved - Reserved.

§ 58.1-2520. Requirement of declaration - A. Every insurance company and nonstock corporation licensed pursuant to...

§ 58.1-2521. Time for filing declarations of estimated tax - A. The declaration of estimated tax shall be filed as...

§ 58.1-2522. Amendments to declaration - An amendment of a declaration may be filed in any...

§ 58.1-2523. Payment of estimated tax - A. The amount of estimated tax with respect to which...

§ 58.1-2524. Payments are on account of tax for license year - Payment of the estimated tax or any installment thereof shall...

§ 58.1-2525. Extensions of time - The Department may grant a reasonable extension of time for...

§ 58.1-2526. Where declarations filed and how payments made; refunding overpayments - A. Every insurance company required by this article to file...

§ 58.1-2527. Failure to pay estimated tax - A. In case of any underpayment of estimated tax by...

§ 58.1-2528. Exception to § 58.1-2527 - A. Notwithstanding the provisions of § 58.1-2527, the addition to...

§ 58.1-2529. Other provisions of this chapter not affected by this article; insurance companies going out of business - Nothing in this article shall be construed as affecting other...

§ 58.1-2530. Double taxation respecting same direct gross premium income negated - This chapter shall not be construed as requiring the inclusion...

§ 58.1-2531. Distribution of certain revenue - A. Beginning with the Commonwealth's fiscal year beginning on July...

§ 58.1-2532. Exchange of information - The Department and the Commission may exchange information for purposes...

§ 58.1-2533. Reimbursement for certain costs - Any costs related to the insurance premiums tax that are...