{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/13.1-311.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/13.1-311.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/13.1-311.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/13.1-311.html"}],"law_id":83081,"edition_id":1,"section_id":83081,"structure_id":14216,"section_number":"13.1-311","catch_line":"Taxation","history":"1950, c. 365; 1956, c. 428.","full_text":"Every cooperative association, society, company and exchange created under the provisions of this article and every cooperative marketing association or corporation and every general corporation that may be brought under the provisions of this article, whether such association, society, company, exchange or corporation be organized or brought under this article prior or subsequent to the date of the approval of this section and whether chartered under the laws of this Commonwealth or otherwise chartered and doing business in this Commonwealth, and conducting a mercantile, merchandise or brokerage business on the cooperative plan shall be taxable as a merchant by the Commonwealth, and by the city or town within which such business is done. Nothing in this article shall exempt any such organization from any state or local merchant&#8217;s license tax.","order_by":null,"text":{"0":{"id":297756,"text":"Every cooperative association, society, company and exchange created under the provisions of this article and every cooperative marketing association or corporation and every general corporation that may be brought under the provisions of this article, whether such association, society, company, exchange or corporation be organized or brought under this article prior or subsequent to the date of the approval of this section and whether chartered under the laws of this Commonwealth or otherwise chartered and doing business in this Commonwealth, and conducting a mercantile, merchandise or brokerage business on the cooperative plan shall be taxable as a merchant by the Commonwealth, and by the city or town within which such business is done. Nothing in this article shall exempt any such organization from any state or local merchant&#8217;s license tax.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14216,"edition_id":1,"name":"Cooperative Associations Generally","identifier":"1","label":"article","depth":3,"order_by":1,"parent_id":13350,"metadata":{},"date_created":"2026-06-26 03:47:19","date_modified":"2026-06-26 03:47:19","permalink":{"id":149521,"object_type":"structure","relational_id":14216,"identifier":"1","token":"13.1\/3\/1","url":"\/13.1\/3\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13350,"edition_id":1,"name":"Cooperative Associations","identifier":"3","label":"chapter","depth":2,"order_by":1,"parent_id":12744,"metadata":{},"date_created":"2026-06-26 03:44:41","date_modified":"2026-06-26 03:44:41","permalink":{"id":149519,"object_type":"structure","relational_id":13350,"identifier":"3","token":"13.1\/3","url":"\/13.1\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12744,"edition_id":1,"name":"Corporations","identifier":"13.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:51","date_modified":"2026-06-26 03:43:51","permalink":{"id":147493,"object_type":"structure","relational_id":12744,"identifier":"13.1","token":"13.1","url":"\/13.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":72299,"structure_id":14216,"section_number":"13.1-301","catch_line":"Organization of cooperative associations; purposes; name; par value stock required","url":"\/13.1-301\/","token":"13.1\/3\/1\/13.1-301","metadata":false},{"id":55416,"structure_id":14216,"section_number":"13.1-301.1","catch_line":"Amendments to articles of incorporation","url":"\/13.1-301.1\/","token":"13.1\/3\/1\/13.1-301.1","metadata":false},{"id":82162,"structure_id":14216,"section_number":"13.1-301.2","catch_line":"Adoption, change or repeal of bylaws; subject matter","url":"\/13.1-301.2\/","token":"13.1\/3\/1\/13.1-301.2","metadata":false},{"id":67915,"structure_id":14216,"section_number":"13.1-302","catch_line":"Limitation of individual stockholding","url":"\/13.1-302\/","token":"13.1\/3\/1\/13.1-302","metadata":false},{"id":64857,"structure_id":14216,"section_number":"13.1-303","catch_line":"Investment in other stock","url":"\/13.1-303\/","token":"13.1\/3\/1\/13.1-303","metadata":false},{"id":84790,"structure_id":14216,"section_number":"13.1-304","catch_line":"Purchase of business by issue of shares of stock","url":"\/13.1-304\/","token":"13.1\/3\/1\/13.1-304","metadata":false},{"id":67196,"structure_id":14216,"section_number":"13.1-305","catch_line":"Rights of subscribers before full payment","url":"\/13.1-305\/","token":"13.1\/3\/1\/13.1-305","metadata":false},{"id":67757,"structure_id":14216,"section_number":"13.1-306","catch_line":"Distribution of earnings","url":"\/13.1-306\/","token":"13.1\/3\/1\/13.1-306","metadata":false},{"id":80181,"structure_id":14216,"section_number":"13.1-307","catch_line":"Permissible limitation of stock ownership or voting rights","url":"\/13.1-307\/","token":"13.1\/3\/1\/13.1-307","metadata":false},{"id":76923,"structure_id":14216,"section_number":"13.1-308","catch_line":"Limitation of use of \"cooperative\" in corporate name","url":"\/13.1-308\/","token":"13.1\/3\/1\/13.1-308","metadata":false},{"id":85256,"structure_id":14216,"section_number":"13.1-309","catch_line":"Other cooperatives may come under article","url":"\/13.1-309\/","token":"13.1\/3\/1\/13.1-309","metadata":false},{"id":84047,"structure_id":14216,"section_number":"13.1-309.1","catch_line":"Foreign cooperatives","url":"\/13.1-309.1\/","token":"13.1\/3\/1\/13.1-309.1","metadata":false},{"id":65730,"structure_id":14216,"section_number":"13.1-310","catch_line":"Cooperative associations may give certain liens on rotating stocks","url":"\/13.1-310\/","token":"13.1\/3\/1\/13.1-310","metadata":false},{"id":83081,"structure_id":14216,"section_number":"13.1-311","catch_line":"Taxation","url":"\/13.1-311\/","token":"13.1\/3\/1\/13.1-311","metadata":false},{"id":81575,"structure_id":14216,"section_number":"13.1-311.1","catch_line":"Provisions relating to dissolution of and revocation of certificates of associations","url":"\/13.1-311.1\/","token":"13.1\/3\/1\/13.1-311.1","metadata":false}],"previous_section":{"id":65730,"structure_id":14216,"section_number":"13.1-310","catch_line":"Cooperative associations may give certain liens on rotating stocks","url":"\/13.1-310\/","token":"13.1\/3\/1\/13.1-310","metadata":false},"next_section":{"id":81575,"structure_id":14216,"section_number":"13.1-311.1","catch_line":"Provisions relating to dissolution of and revocation of certificates of associations","url":"\/13.1-311.1\/","token":"13.1\/3\/1\/13.1-311.1","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/13.1-311\/","history_text":"<p>This law was first created in 1950. The record of its establishment is cataloged in chapter 365 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1950 \u201cActs\u201d aren\u2019t available online. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 1956, chapter 428.<\/p>","references":false,"refers_to":false,"permalink":{"id":149575,"object_type":"law","relational_id":83081,"identifier":"13.1-311","token":"13.1\/3\/1\/13.1-311","url":"\/13.1-311\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/13.1-311\/","token":"13.1\/3\/1\/13.1-311","dublin_core":{"Title":"Taxation","Type":"Text","Format":"text\/html","Identifier":"\u00a7 13.1-311","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Every cooperative association, society, company and exchange created under the provisions of this article and every cooperative marketing association or corporation and every general corporation that may be brought under the provisions of this article, whether such association, society, company, exchange or corporation be organized or brought under this article prior or subsequent to the date of the approval of this section and whether chartered under the <span class=\"dictionary\">laws<\/span> of this Commonwealth or otherwise chartered and doing business in this Commonwealth, and conducting a mercantile, merchandise or brokerage business on the cooperative plan shall be taxable as a merchant by the Commonwealth, and by the city or town within which such business is done. Nothing in this article shall exempt any such organization from any state or local merchant&#8217;s license tax.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nTAXATION (\u00a7 13.1-311)\n\nEvery cooperative association, society, company and exchange created under the\nprovisions of this article and every cooperative marketing association or\ncorporation and every general corporation that may be brought under the\nprovisions of this article, whether such association, society, company, exchange\nor corporation be organized or brought under this article prior or subsequent to\nthe date of the approval of this section and whether chartered under the laws of\nthis Commonwealth or otherwise chartered and doing business in this\nCommonwealth, and conducting a mercantile, merchandise or brokerage business on\nthe cooperative plan shall be taxable as a merchant by the Commonwealth, and by\nthe city or town within which such business is done. Nothing in this article\nshall exempt any such organization from any state or local merchant&#8217;s\nlicense tax.\n\nHISTORY: 1950, c. 365; 1956, c. 428.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}