{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/38.2-4124.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/38.2-4124.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/38.2-4124.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/38.2-4124.html"}],"law_id":59062,"edition_id":1,"section_id":59062,"structure_id":13776,"section_number":"38.2-4124","catch_line":"Taxation","history":"Code 1950, \u00a7\u00a7 38-262, 38.1-577; 1952, c. 317, \u00a7 38.1-638.9; 1968, c. 654; 1986, c. 562.","full_text":"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.","order_by":null,"text":{"0":{"id":216602,"text":"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.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13776,"edition_id":1,"name":"Regulation","identifier":"6","label":"article","depth":3,"order_by":1,"parent_id":13775,"metadata":{},"date_created":"2026-06-26 03:45:51","date_modified":"2026-06-26 03:45:51","permalink":{"id":216595,"object_type":"structure","relational_id":13776,"identifier":"6","token":"38.2\/41\/6","url":"\/38.2\/41\/6\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13775,"edition_id":1,"name":"Fraternal Benefit Societies","identifier":"41","label":"chapter","depth":2,"order_by":1,"parent_id":12698,"metadata":{},"date_created":"2026-06-26 03:45:51","date_modified":"2026-06-26 03:45:51","permalink":{"id":216491,"object_type":"structure","relational_id":13775,"identifier":"41","token":"38.2\/41","url":"\/38.2\/41\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12698,"edition_id":1,"name":"Insurance","identifier":"38.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":210661,"object_type":"structure","relational_id":12698,"identifier":"38.2","token":"38.2","url":"\/38.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":65309,"structure_id":13776,"section_number":"38.2-4123","catch_line":"Exemptions","url":"\/38.2-4123\/","token":"38.2\/41\/6\/38.2-4123","metadata":false},{"id":59062,"structure_id":13776,"section_number":"38.2-4124","catch_line":"Taxation","url":"\/38.2-4124\/","token":"38.2\/41\/6\/38.2-4124","metadata":false},{"id":65445,"structure_id":13776,"section_number":"38.2-4125","catch_line":"Valuations","url":"\/38.2-4125\/","token":"38.2\/41\/6\/38.2-4125","metadata":false},{"id":54786,"structure_id":13776,"section_number":"38.2-4126","catch_line":"Reports to be filed","url":"\/38.2-4126\/","token":"38.2\/41\/6\/38.2-4126","metadata":false},{"id":85566,"structure_id":13776,"section_number":"38.2-4127","catch_line":"Annual license","url":"\/38.2-4127\/","token":"38.2\/41\/6\/38.2-4127","metadata":false},{"id":68059,"structure_id":13776,"section_number":"38.2-4128","catch_line":"Examination of societies; no adverse publications","url":"\/38.2-4128\/","token":"38.2\/41\/6\/38.2-4128","metadata":false},{"id":83277,"structure_id":13776,"section_number":"38.2-4129","catch_line":"Admission; foreign or alien society","url":"\/38.2-4129\/","token":"38.2\/41\/6\/38.2-4129","metadata":false},{"id":68139,"structure_id":13776,"section_number":"38.2-4130","catch_line":"Injunction; liquidation; receivership of domestic society","url":"\/38.2-4130\/","token":"38.2\/41\/6\/38.2-4130","metadata":false},{"id":72578,"structure_id":13776,"section_number":"38.2-4131","catch_line":"Suspension, revocation or refusal of license of foreign or alien society","url":"\/38.2-4131\/","token":"38.2\/41\/6\/38.2-4131","metadata":false},{"id":55877,"structure_id":13776,"section_number":"38.2-4132","catch_line":"Licensing of agents","url":"\/38.2-4132\/","token":"38.2\/41\/6\/38.2-4132","metadata":false},{"id":59395,"structure_id":13776,"section_number":"38.2-4133","catch_line":"Unfair methods of competition and unfair and deceptive acts and practices","url":"\/38.2-4133\/","token":"38.2\/41\/6\/38.2-4133","metadata":false},{"id":65176,"structure_id":13776,"section_number":"38.2-4134","catch_line":"Penalties","url":"\/38.2-4134\/","token":"38.2\/41\/6\/38.2-4134","metadata":false},{"id":62524,"structure_id":13776,"section_number":"38.2-4135","catch_line":"Exemption of certain societies","url":"\/38.2-4135\/","token":"38.2\/41\/6\/38.2-4135","metadata":false},{"id":66864,"structure_id":13776,"section_number":"38.2-4136","catch_line":"Societies previously existing; reincorporation; amendments","url":"\/38.2-4136\/","token":"38.2\/41\/6\/38.2-4136","metadata":false},{"id":73856,"structure_id":13776,"section_number":"38.2-4137","catch_line":"Exemption of member representatives of certain societies","url":"\/38.2-4137\/","token":"38.2\/41\/6\/38.2-4137","metadata":false}],"previous_section":{"id":65309,"structure_id":13776,"section_number":"38.2-4123","catch_line":"Exemptions","url":"\/38.2-4123\/","token":"38.2\/41\/6\/38.2-4123","metadata":false},"next_section":{"id":65445,"structure_id":13776,"section_number":"38.2-4125","catch_line":"Valuations","url":"\/38.2-4125\/","token":"38.2\/41\/6\/38.2-4125","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/38.2-4124\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 times. 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. Those modifications are as follows: in 1952, chapter 317; in 1968, chapter 654; in 1986, chapter 562.<\/p>","references":false,"refers_to":false,"permalink":{"id":216601,"object_type":"law","relational_id":59062,"identifier":"38.2-4124","token":"38.2\/41\/6\/38.2-4124","url":"\/38.2-4124\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/38.2-4124\/","token":"38.2\/41\/6\/38.2-4124","dublin_core":{"Title":"Taxation","Type":"Text","Format":"text\/html","Identifier":"\u00a7 38.2-4124","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Every <span class=\"dictionary\">society<\/span> 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 <span class=\"dictionary\">state<\/span>, county, district, municipal and school tax other than taxes on real estate and office equipment.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nTAXATION (\u00a7 38.2-4124)\n\nEvery society organized or licensed under this chapter is hereby declared to be\na charitable and benevolent institution, and all of its funds shall be exempt\nfrom every state, county, district, municipal and school tax other than taxes on\nreal estate and office equipment.\n\nHISTORY: Code 1950, \u00a7\u00a7 38-262, 38.1-577; 1952, c. 317, \u00a7 38.1-638.9; 1968, c.\n654; 1986, c. 562.","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}}