{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2506.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2506.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2506.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2506.html"}],"law_id":58246,"edition_id":1,"section_id":58246,"structure_id":12732,"section_number":"58.1-2506","catch_line":"Reports to the Department","history":"Code 1950, \u00a7 58-497; 1952, c. 190; 1978, c. 4; 1984, c. 675; 1997, c. 419; 2011, c. 850.","full_text":"Every company subject to the provisions of this chapter shall, on or before March 1 of each year, report under oath to the Department, upon forms to be furnished or approved by and in such detail as may be prescribed by the Department, the direct gross premium income derived from its business in the Commonwealth during the preceding year ending December 31.","order_by":null,"text":{"0":{"id":213430,"text":"Every company subject to the provisions of this chapter shall, on or before March 1 of each year, report under oath to the Department, upon forms to be furnished or approved by and in such detail as may be prescribed by the Department, the direct gross premium income derived from its business in the Commonwealth during the preceding year ending December 31.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":12732,"edition_id":1,"name":"Levy","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":12731,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":255945,"object_type":"structure","relational_id":12732,"identifier":"1","token":"58.1\/II\/25\/1","url":"\/58.1\/II\/25\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12731,"edition_id":1,"name":"License Tax on Certain Insurance Companies","identifier":"25","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":255943,"object_type":"structure","relational_id":12731,"identifier":"25","token":"58.1\/II\/25","url":"\/58.1\/II\/25\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12730,"edition_id":1,"name":"Taxes Administered by Other Agencies","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":255261,"object_type":"structure","relational_id":12730,"identifier":"II","token":"58.1\/II","url":"\/58.1\/II\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","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":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":56221,"structure_id":12732,"section_number":"58.1-2500","catch_line":"Definitions","url":"\/58.1-2500\/","token":"58.1\/II\/25\/1\/58.1-2500","metadata":false},{"id":68558,"structure_id":12732,"section_number":"58.1-2501","catch_line":"Levy of license tax","url":"\/58.1-2501\/","token":"58.1\/II\/25\/1\/58.1-2501","metadata":false},{"id":71244,"structure_id":12732,"section_number":"58.1-2501.1","catch_line":"Premium tax; travel insurance","url":"\/58.1-2501.1\/","token":"58.1\/II\/25\/1\/58.1-2501.1","metadata":false},{"id":65373,"structure_id":12732,"section_number":"58.1-2502","catch_line":"Exemptions and exclusions","url":"\/58.1-2502\/","token":"58.1\/II\/25\/1\/58.1-2502","metadata":false},{"id":66081,"structure_id":12732,"section_number":"58.1-2503","catch_line":"When tax payable","url":"\/58.1-2503\/","token":"58.1\/II\/25\/1\/58.1-2503","metadata":false},{"id":76338,"structure_id":12732,"section_number":"58.1-2504","catch_line":"Companies commencing business","url":"\/58.1-2504\/","token":"58.1\/II\/25\/1\/58.1-2504","metadata":false},{"id":83928,"structure_id":12732,"section_number":"58.1-2505","catch_line":"Amount of license tax for company commencing business","url":"\/58.1-2505\/","token":"58.1\/II\/25\/1\/58.1-2505","metadata":false},{"id":58246,"structure_id":12732,"section_number":"58.1-2506","catch_line":"Reports to the Department","url":"\/58.1-2506\/","token":"58.1\/II\/25\/1\/58.1-2506","metadata":false},{"id":55841,"structure_id":12732,"section_number":"58.1-2507","catch_line":"Penalties for failure to make report or pay tax; revocation of license; recovery by suit","url":"\/58.1-2507\/","token":"58.1\/II\/25\/1\/58.1-2507","metadata":false},{"id":87222,"structure_id":12732,"section_number":"58.1-2508","catch_line":"Taxes applicable to insurance companies","url":"\/58.1-2508\/","token":"58.1\/II\/25\/1\/58.1-2508","metadata":false},{"id":55996,"structure_id":12732,"section_number":"58.1-2509","catch_line":"Certain other provisions not affected by chapter","url":"\/58.1-2509\/","token":"58.1\/II\/25\/1\/58.1-2509","metadata":false},{"id":59419,"structure_id":12732,"section_number":"58.1-2510","catch_line":"Tax credit for retaliatory costs paid to other states","url":"\/58.1-2510\/","token":"58.1\/II\/25\/1\/58.1-2510","metadata":false},{"id":53944,"structure_id":12732,"section_number":"58.1-2511","catch_line":"Reserved","url":"\/58.1-2511\/","token":"58.1\/II\/25\/1\/58.1-2511","metadata":false}],"previous_section":{"id":83928,"structure_id":12732,"section_number":"58.1-2505","catch_line":"Amount of license tax for company commencing business","url":"\/58.1-2505\/","token":"58.1\/II\/25\/1\/58.1-2505","metadata":false},"next_section":{"id":55841,"structure_id":12732,"section_number":"58.1-2507","catch_line":"Penalties for failure to make report or pay tax; revocation of license; recovery by suit","url":"\/58.1-2507\/","token":"58.1\/II\/25\/1\/58.1-2507","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2506\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 5 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 190; in 1978, chapter 4; in 1984, chapter 675; in 1997, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?971+ful+CHAP0419\">419<\/a>; in 2011, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?111+ful+CHAP0850\">850<\/a>.<\/p>","references":[{"id":55841,"section_number":"58.1-2507","catch_line":"Penalties for failure to make report or pay tax; revocation of license; recovery by suit","order_by":null,"url":"\/58.1-2507\/"}],"refers_to":false,"permalink":{"id":255975,"object_type":"law","relational_id":58246,"identifier":"58.1-2506","token":"58.1\/II\/25\/1\/58.1-2506","url":"\/58.1-2506\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2506\/","token":"58.1\/II\/25\/1\/58.1-2506","dublin_core":{"Title":"Reports to the Department","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2506","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Every <span class=\"dictionary\">company<\/span> subject to the provisions of this chapter shall, on or before March 1 of each year, report under <span class=\"dictionary\">oath<\/span> to the <span class=\"dictionary\">Department<\/span>, upon forms to be furnished or approved by and in such detail as may be prescribed by the <span class=\"dictionary\">Department<\/span>, the <span class=\"dictionary\">direct gross premium income<\/span> derived from its business in the Commonwealth during the preceding year ending December 31.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nREPORTS TO THE DEPARTMENT (\u00a7 58.1-2506)\n\nEvery company subject to the provisions of this chapter shall, on or before\nMarch 1 of each year, report under oath to the Department, upon forms to be\nfurnished or approved by and in such detail as may be prescribed by the\nDepartment, the direct gross premium income derived from its business in the\nCommonwealth during the preceding year ending December 31.\n\nHISTORY: Code 1950, \u00a7 58-497; 1952, c. 190; 1978, c. 4; 1984, c. 675; 1997, c.\n419; 2011, c. 850.","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}}