{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/50-73.67.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/50-73.67.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/50-73.67.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/50-73.67.html"}],"law_id":81670,"edition_id":1,"section_id":81670,"structure_id":15476,"section_number":"50-73.67","catch_line":"Annual registration fees to be paid by domestic and foreign limited partnerships","history":"1985, c. 607; 1987, c. 702; 1991, c. 434; 1995, c. 621; 2002, c. 441; 2007, cc. 631, 810; 2013, c. 18; 2021, Sp. Sess. I, c. 487.","full_text":"A\n\nEvery domestic limited partnership, and every foreign limited partnership registered to transact business in the Commonwealth, shall pay into the state treasury on or before October 1 in each year after the calendar year in which it was formed or registered to transact business in the Commonwealth an annual registration fee of $50, provided that the initial annual registration fee to be paid by a domestic limited partnership created by an entity conversion from a domestic stock corporation shall be due in the year after the calendar year in which the conversion became effective when the annual registration fee of the domestic stock corporation was paid for the calendar year in which the conversion became effective.\n\t\t\tThe annual registration fee shall be imposed irrespective of any specific license tax or other tax or fee imposed by law upon the domestic or foreign limited partnership for the privilege of carrying on its business in the Commonwealth or upon its franchise, property, or receipts.B\n\nEach year, the Commission shall ascertain from its records each domestic limited partnership and each foreign limited partnership registered to transact business in the Commonwealth as of July 1 and, except as provided in subsection A, shall assess against each such limited partnership the annual registration fee herein imposed.C\n\nA statement of the assessment, when made, shall be forwarded by the clerk of the Commission to the Comptroller and to each domestic and foreign limited partnership.D\n\nA domestic or foreign limited partnership shall not be required to pay the annual registration fee assessed against it pursuant to subsection B in any year if (i) the Commission issues or files any of the following types of certificate or instrument and (ii) the certificate or instrument is effective on or before the annual registration fee due date:1\n\nA certificate of cancellation of existence for a domestic limited partnership;2\n\nA certificate of cancellation for a foreign limited partnership;3\n\nA certificate of merger or an authenticated copy of an instrument of merger for a domestic or foreign limited partnership that has merged into a surviving domestic limited partnership or other business entity or into a surviving foreign limited partnership or other business entity; or4\n\nAn authenticated copy of an instrument of entity conversion for a foreign limited partnership that has converted into a different entity type.\n\t\t\t\tThe Commission shall cancel the annual registration fee assessments specified in this subsection that remain unpaid.E\n\nAnnual registration fee assessments that have been paid shall not be refunded.F\n\nThe fees paid into the state treasury under this section and the fees collected under subsection B of § 50-73.17 shall be set aside and paid into the special fund created under § 13.1-775.1, and shall be used only by the Commission as it deems necessary to defray the costs of the Commission and of the office of the clerk of the Commission in supervising, implementing, administering and enforcing the provisions of this chapter. The projected excess of fees collected over the costs of administration and enforcement so incurred shall be paid into the general fund prior to the close of each fiscal year, based on the unexpended balance of the special fund at the end of the prior fiscal year. An adjustment of this transfer amount to reflect actual fees collected shall occur during the first quarter of the succeeding fiscal year.","order_by":null,"text":{"0":{"id":292544,"text":"Every domestic limited partnership, and every foreign limited partnership registered to transact business in the Commonwealth, shall pay into the state treasury on or before October 1 in each year after the calendar year in which it was formed or registered to transact business in the Commonwealth an annual registration fee of $50, provided that the initial annual registration fee to be paid by a domestic limited partnership created by an entity conversion from a domestic stock corporation shall be due in the year after the calendar year in which the conversion became effective when the annual registration fee of the domestic stock corporation was paid for the calendar year in which the conversion became effective.\n\t\t\tThe annual registration fee shall be imposed irrespective of any specific license tax or other tax or fee imposed by law upon the domestic or foreign limited partnership for the privilege of carrying on its business in the Commonwealth or upon its franchise, property, or receipts.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":292545,"text":"Each year, the Commission shall ascertain from its records each domestic limited partnership and each foreign limited partnership registered to transact business in the Commonwealth as of July 1 and, except as provided in subsection A, shall assess against each such limited partnership the annual registration fee herein imposed.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":292546,"text":"A statement of the assessment, when made, shall be forwarded by the clerk of the Commission to the Comptroller and to each domestic and foreign limited partnership.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":292547,"text":"A domestic or foreign limited partnership shall not be required to pay the annual registration fee assessed against it pursuant to subsection B in any year if (i) the Commission issues or files any of the following types of certificate or instrument and (ii) the certificate or instrument is effective on or before the annual registration fee due date:","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"D1"},"4":{"id":292548,"text":"A certificate of cancellation of existence for a domestic limited partnership;","type":"section","prefixes":["D","1"],"prefix":"1","entire_prefix":"D1","prefix_anchor":"D1","level":2,"prior_prefix":"D","next_prefix":"D2"},"5":{"id":292549,"text":"A certificate of cancellation for a foreign limited partnership;","type":"section","prefixes":["D","2"],"prefix":"2","entire_prefix":"D2","prefix_anchor":"D2","level":2,"prior_prefix":"D1","next_prefix":"D3"},"6":{"id":292550,"text":"A certificate of merger or an authenticated copy of an instrument of merger for a domestic or foreign limited partnership that has merged into a surviving domestic limited partnership or other business entity or into a surviving foreign limited partnership or other business entity; or","type":"section","prefixes":["D","3"],"prefix":"3","entire_prefix":"D3","prefix_anchor":"D3","level":2,"prior_prefix":"D2","next_prefix":"D4"},"7":{"id":292551,"text":"An authenticated copy of an instrument of entity conversion for a foreign limited partnership that has converted into a different entity type.\n\t\t\t\tThe Commission shall cancel the annual registration fee assessments specified in this subsection that remain unpaid.","type":"section","prefixes":["D","4"],"prefix":"4","entire_prefix":"D4","prefix_anchor":"D4","level":2,"prior_prefix":"D3","next_prefix":"E"},"8":{"id":292552,"text":"Annual registration fee assessments that have been paid shall not be refunded.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D4","next_prefix":"F"},"9":{"id":292553,"text":"The fees paid into the state treasury under this section and the fees collected under subsection B of § 50-73.17 shall be set aside and paid into the special fund created under § 13.1-775.1, and shall be used only by the Commission as it deems necessary to defray the costs of the Commission and of the office of the clerk of the Commission in supervising, implementing, administering and enforcing the provisions of this chapter. The projected excess of fees collected over the costs of administration and enforcement so incurred shall be paid into the general fund prior to the close of each fiscal year, based on the unexpended balance of the special fund at the end of the prior fiscal year. An adjustment of this transfer amount to reflect actual fees collected shall occur during the first quarter of the succeeding fiscal year.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E"}},"ancestry":[{"id":15476,"edition_id":1,"name":"Annual Registration Fees","identifier":"11","label":"article","depth":3,"order_by":1,"parent_id":13364,"metadata":{},"date_created":"2026-06-26 03:55:21","date_modified":"2026-06-26 03:55:21","permalink":{"id":234309,"object_type":"structure","relational_id":15476,"identifier":"11","token":"50\/2.1\/11","url":"\/50\/2.1\/11\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13364,"edition_id":1,"name":"Virginia Revised Uniform Limited Partnership Act","identifier":"2.1","label":"chapter","depth":2,"order_by":1,"parent_id":12957,"metadata":{},"date_created":"2026-06-26 03:44:43","date_modified":"2026-06-26 03:44:43","permalink":{"id":234243,"object_type":"structure","relational_id":13364,"identifier":"2.1","token":"50\/2.1","url":"\/50\/2.1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12957,"edition_id":1,"name":"Partnerships","identifier":"50","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:44:04","date_modified":"2026-06-26 03:44:04","permalink":{"id":234229,"object_type":"structure","relational_id":12957,"identifier":"50","token":"50","url":"\/50\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":77446,"structure_id":15476,"section_number":"50-73.66","catch_line":"Annual registration fees to be assessed and collected by Commission; application of payment","url":"\/50-73.66\/","token":"50\/2.1\/11\/50-73.66","metadata":false},{"id":81670,"structure_id":15476,"section_number":"50-73.67","catch_line":"Annual registration fees to be paid by domestic and foreign limited partnerships","url":"\/50-73.67\/","token":"50\/2.1\/11\/50-73.67","metadata":false},{"id":79534,"structure_id":15476,"section_number":"50-73.68","catch_line":"Repealed","url":"\/50-73.68\/","token":"50\/2.1\/11\/50-73.68","metadata":false},{"id":58960,"structure_id":15476,"section_number":"50-73.69","catch_line":"Penalty for failure to timely pay annual registration fee","url":"\/50-73.69\/","token":"50\/2.1\/11\/50-73.69","metadata":false},{"id":71663,"structure_id":15476,"section_number":"50-73.70","catch_line":"Payment of fees, fines, penalties, and interest prerequisite to Commission action; refunds","url":"\/50-73.70\/","token":"50\/2.1\/11\/50-73.70","metadata":false},{"id":77972,"structure_id":15476,"section_number":"50-73.71","catch_line":"Collection by suit and of unpaid bills","url":"\/50-73.71\/","token":"50\/2.1\/11\/50-73.71","metadata":false}],"previous_section":{"id":77446,"structure_id":15476,"section_number":"50-73.66","catch_line":"Annual registration fees to be assessed and collected by Commission; application of payment","url":"\/50-73.66\/","token":"50\/2.1\/11\/50-73.66","metadata":false},"next_section":{"id":79534,"structure_id":15476,"section_number":"50-73.68","catch_line":"Repealed","url":"\/50-73.68\/","token":"50\/2.1\/11\/50-73.68","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/50-73.67\/","history_text":"

This law was first created in 1985. The record of its establishment is cataloged in chapter 607 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 1985 \u201cActs\u201d aren\u2019t available online. It has been modified 6 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 1987, chapter 702; in 1991, chapter 434; in 1995, chapter 621<\/a>; in 2002, chapter 441<\/a>; in 2007, chapters 631<\/a> and 810<\/a>; in 2013, chapter 18<\/a>.<\/p>","references":[{"id":71264,"section_number":"50-73.52:7","catch_line":"Reinstatement of a limited partnership that has ceased to exist","order_by":null,"url":"\/50-73.52_7\/"},{"id":71063,"section_number":"50-73.58:3","catch_line":"Reinstatement of a certificate of registration that has been canceled","order_by":null,"url":"\/50-73.58_3\/"},{"id":58960,"section_number":"50-73.69","catch_line":"Penalty for failure to timely pay annual registration fee","order_by":null,"url":"\/50-73.69\/"}],"refers_to":[{"id":77069,"section_number":"13.1-775.1","catch_line":"Annual registration fees to be paid by domestic and foreign corporations; penalty for failure to pay timely","order_by":null,"url":"\/13.1-775.1\/"},{"id":63507,"section_number":"50-73.17","catch_line":"Filing; fees; effective time and date","order_by":null,"url":"\/50-73.17\/"}],"permalink":{"id":234315,"object_type":"law","relational_id":81670,"identifier":"50-73.67","token":"50\/2.1\/11\/50-73.67","url":"\/50-73.67\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/50-73.67\/","token":"50\/2.1\/11\/50-73.67","dublin_core":{"Title":"Annual registration fees to be paid by domestic and foreign limited partnerships","Type":"Text","Format":"text\/html","Identifier":"\u00a7 50-73.67","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Every domestic limited partnership<\/span>, and every foreign limited partnership<\/span> registered to transact business in the Commonwealth, shall pay into the state<\/span> treasury on or before October 1 in each year after the calendar year in which it was formed or registered to transact business in the Commonwealth an annual registration fee of $50, provided that the initial annual registration fee to be paid by a domestic limited partnership<\/span> created by an entity<\/span> conversion from a domestic stock corporation shall be due in the year after the calendar year in which the conversion became effective when the annual registration fee of the domestic stock corporation was paid for the calendar year in which the conversion became effective.\n\t\t\tThe annual registration fee shall be imposed irrespective of any specific license tax or other tax or fee imposed by law<\/span> upon the domestic or foreign limited partnership<\/span> for the privilege<\/span> of carrying on its business in the Commonwealth or upon its franchise, property, or receipts. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Each year, the Commission<\/span> shall ascertain from its records each domestic limited partnership<\/span> and each foreign limited partnership<\/span> registered to transact business in the Commonwealth as of July 1 and, except as provided in subsection A, shall assess against each such limited partnership the annual registration fee herein imposed. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> A statement of the assessment, when made, shall be forwarded by the clerk of the Commission<\/span> to the Comptroller and to each domestic and foreign limited partnership<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> A domestic or foreign limited partnership<\/span> shall not be required to pay the annual registration fee assessed against it pursuant to subsection B in any year if (i) the Commission<\/span> issues<\/span> or files any of the following types of certificate or instrument and (ii) the certificate or instrument is effective on or before the annual registration fee due date: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> A certificate of cancellation of existence for a domestic limited partnership<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> A certificate of cancellation for a foreign limited partnership<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> A certificate of merger or an authenticated copy of an instrument of merger for a domestic or foreign limited partnership<\/span> that has merged into a surviving domestic limited partnership<\/span> or other business entity<\/span> or into a surviving foreign limited partnership<\/span> or other business entity<\/span>; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> An authenticated copy of an instrument of entity conversion for a foreign limited partnership<\/span> that has converted into a different entity type.\n\t\t\t\tThe Commission<\/span> shall cancel the annual registration fee assessments specified in this subsection that remain unpaid. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> Annual registration fee assessments that have been paid shall not be refunded. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> The fees paid into the state<\/span> treasury under this section and the fees collected under subsection B of § 50-73.17<\/a> shall be set aside and paid into the special fund created under § 13.1-775.1<\/a>, and shall be used only by the Commission<\/span> as it deems necessary to defray the costs of the Commission<\/span> and of the office of the clerk of the Commission<\/span> in supervising, implementing, administering and enforcing the provisions of this chapter. The projected excess of fees collected over the costs of administration and enforcement so incurred shall be paid into the general fund prior to the close of each fiscal year, based on the unexpended balance of the special fund at the end of the prior fiscal year. An adjustment of this transfer amount to reflect actual fees collected shall occur during the first quarter of the succeeding fiscal year. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nANNUAL REGISTRATION FEES TO BE PAID BY DOMESTIC AND FOREIGN LIMITED PARTNERSHIPS\n(\u00a7 50-73.67)\n\nA. Every domestic limited partnership, and every foreign limited partnership\nregistered to transact business in the Commonwealth, shall pay into the state\ntreasury on or before October 1 in each year after the calendar year in which it\nwas formed or registered to transact business in the Commonwealth an annual\nregistration fee of $50, provided that the initial annual registration fee to be\npaid by a domestic limited partnership created by an entity conversion from a\ndomestic stock corporation shall be due in the year after the calendar year in\nwhich the conversion became effective when the annual registration fee of the\ndomestic stock corporation was paid for the calendar year in which the\nconversion became effective.\n\t\t\tThe annual registration fee shall be imposed irrespective of any specific\nlicense tax or other tax or fee imposed by law upon the domestic or foreign\nlimited partnership for the privilege of carrying on its business in the\nCommonwealth or upon its franchise, property, or receipts.\n\nB. Each year, the Commission shall ascertain from its records each domestic\nlimited partnership and each foreign limited partnership registered to transact\nbusiness in the Commonwealth as of July 1 and, except as provided in subsection\nA, shall assess against each such limited partnership the annual registration\nfee herein imposed.\n\nC. A statement of the assessment, when made, shall be forwarded by the clerk of\nthe Commission to the Comptroller and to each domestic and foreign limited\npartnership.\n\nD. A domestic or foreign limited partnership shall not be required to pay the\nannual registration fee assessed against it pursuant to subsection B in any year\nif (i) the Commission issues or files any of the following types of certificate\nor instrument and (ii) the certificate or instrument is effective on or before\nthe annual registration fee due date:\n\n 1. A certificate of cancellation of existence for a domestic limited\n partnership;\n\n 2. A certificate of cancellation for a foreign limited partnership;\n\n 3. A certificate of merger or an authenticated copy of an instrument of merger\n for a domestic or foreign limited partnership that has merged into a surviving\n domestic limited partnership or other business entity or into a surviving\n foreign limited partnership or other business entity; or\n\n 4. An authenticated copy of an instrument of entity conversion for a foreign\n limited partnership that has converted into a different entity type.\n \t\t\t\tThe Commission shall cancel the annual registration fee assessments\n specified in this subsection that remain unpaid.\n\nE. Annual registration fee assessments that have been paid shall not be\nrefunded.\n\nF. The fees paid into the state treasury under this section and the fees\ncollected under subsection B of § 50-73.17 shall be set aside and paid into\nthe special fund created under § 13.1-775.1, and shall be used only by the\nCommission as it deems necessary to defray the costs of the Commission and of\nthe office of the clerk of the Commission in supervising, implementing,\nadministering and enforcing the provisions of this chapter. The projected excess\nof fees collected over the costs of administration and enforcement so incurred\nshall be paid into the general fund prior to the close of each fiscal year,\nbased on the unexpended balance of the special fund at the end of the prior\nfiscal year. An adjustment of this transfer amount to reflect actual fees\ncollected shall occur during the first quarter of the succeeding fiscal year.\n\nHISTORY: 1985, c. 607; 1987, c. 702; 1991, c. 434; 1995, c. 621; 2002, c. 441;\n2007, cc. 631, 810; 2013, c. 18; 2021, Sp. Sess. I, c. 487.","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}}