{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2529.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2529.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2529.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2529.html"}],"law_id":71183,"edition_id":1,"section_id":71183,"structure_id":13946,"section_number":"58.1-2529","catch_line":"Other provisions of this chapter not affected by this article; insurance companies going out of business","history":"Code 1950, \u00a7 58-502.7; 1968, c. 13; 1984, c. 675.","full_text":"Nothing in this article shall be construed as affecting other provisions of this chapter except to the extent required to give this article full effect. If an insurance company goes out of business or ceases to be an insurance company in this Commonwealth in any taxable or license year, such an event shall not relieve the company of the payment of the tax measured by direct gross premium income for the period in which the company operated as an insurance company and received or derived direct gross premium income from business in this Commonwealth.","order_by":null,"text":{"0":{"id":256592,"text":"Nothing in this article shall be construed as affecting other provisions of this chapter except to the extent required to give this article full effect. If an insurance company goes out of business or ceases to be an insurance company in this Commonwealth in any taxable or license year, such an event shall not relieve the company of the payment of the tax measured by direct gross premium income for the period in which the company operated as an insurance company and received or derived direct gross premium income from business in this Commonwealth.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13946,"edition_id":1,"name":"Estimated Tax","identifier":"2","label":"article","depth":4,"order_by":1,"parent_id":12731,"metadata":{},"date_created":"2026-06-26 03:46:23","date_modified":"2026-06-26 03:46:23","permalink":{"id":255999,"object_type":"structure","relational_id":13946,"identifier":"2","token":"58.1\/II\/25\/2","url":"\/58.1\/II\/25\/2\/","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":77497,"structure_id":13946,"section_number":"58.1-2520","catch_line":"Requirement of declaration","url":"\/58.1-2520\/","token":"58.1\/II\/25\/2\/58.1-2520","metadata":false},{"id":65839,"structure_id":13946,"section_number":"58.1-2521","catch_line":"Time for filing declarations of estimated tax","url":"\/58.1-2521\/","token":"58.1\/II\/25\/2\/58.1-2521","metadata":false},{"id":65093,"structure_id":13946,"section_number":"58.1-2522","catch_line":"Amendments to declaration","url":"\/58.1-2522\/","token":"58.1\/II\/25\/2\/58.1-2522","metadata":false},{"id":76438,"structure_id":13946,"section_number":"58.1-2523","catch_line":"Payment of estimated tax","url":"\/58.1-2523\/","token":"58.1\/II\/25\/2\/58.1-2523","metadata":false},{"id":82350,"structure_id":13946,"section_number":"58.1-2524","catch_line":"Payments are on account of tax for license year","url":"\/58.1-2524\/","token":"58.1\/II\/25\/2\/58.1-2524","metadata":false},{"id":58951,"structure_id":13946,"section_number":"58.1-2525","catch_line":"Extensions of time","url":"\/58.1-2525\/","token":"58.1\/II\/25\/2\/58.1-2525","metadata":false},{"id":58725,"structure_id":13946,"section_number":"58.1-2526","catch_line":"Where declarations filed and how payments made; refunding overpayments","url":"\/58.1-2526\/","token":"58.1\/II\/25\/2\/58.1-2526","metadata":false},{"id":55003,"structure_id":13946,"section_number":"58.1-2527","catch_line":"Failure to pay estimated tax","url":"\/58.1-2527\/","token":"58.1\/II\/25\/2\/58.1-2527","metadata":false},{"id":75669,"structure_id":13946,"section_number":"58.1-2528","catch_line":"Exception to \u00a7 58.1-2527","url":"\/58.1-2528\/","token":"58.1\/II\/25\/2\/58.1-2528","metadata":false},{"id":71183,"structure_id":13946,"section_number":"58.1-2529","catch_line":"Other provisions of this chapter not affected by this article; insurance companies going out of business","url":"\/58.1-2529\/","token":"58.1\/II\/25\/2\/58.1-2529","metadata":false},{"id":64534,"structure_id":13946,"section_number":"58.1-2530","catch_line":"Double taxation respecting same direct gross premium income negated","url":"\/58.1-2530\/","token":"58.1\/II\/25\/2\/58.1-2530","metadata":false},{"id":68370,"structure_id":13946,"section_number":"58.1-2531","catch_line":"Distribution of certain revenue","url":"\/58.1-2531\/","token":"58.1\/II\/25\/2\/58.1-2531","metadata":false},{"id":80743,"structure_id":13946,"section_number":"58.1-2532","catch_line":"Exchange of information","url":"\/58.1-2532\/","token":"58.1\/II\/25\/2\/58.1-2532","metadata":false},{"id":56344,"structure_id":13946,"section_number":"58.1-2533","catch_line":"Reimbursement for certain costs","url":"\/58.1-2533\/","token":"58.1\/II\/25\/2\/58.1-2533","metadata":false}],"previous_section":{"id":75669,"structure_id":13946,"section_number":"58.1-2528","catch_line":"Exception to \u00a7 58.1-2527","url":"\/58.1-2528\/","token":"58.1\/II\/25\/2\/58.1-2528","metadata":false},"next_section":{"id":64534,"structure_id":13946,"section_number":"58.1-2530","catch_line":"Double taxation respecting same direct gross premium income negated","url":"\/58.1-2530\/","token":"58.1\/II\/25\/2\/58.1-2530","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2529\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 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 1968, chapter 13; in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":256037,"object_type":"law","relational_id":71183,"identifier":"58.1-2529","token":"58.1\/II\/25\/2\/58.1-2529","url":"\/58.1-2529\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2529\/","token":"58.1\/II\/25\/2\/58.1-2529","dublin_core":{"Title":"Other provisions of this chapter not affected by this article; insurance companies going out of business","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2529","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Nothing in this article shall be construed as affecting other provisions of this chapter except to the extent required to give this article full effect. If an <span class=\"dictionary\">insurance company<\/span> goes out of business or ceases to be an <span class=\"dictionary\">insurance company<\/span> in this Commonwealth in any taxable or <span class=\"dictionary\">license year<\/span>, such an event shall not relieve the company of the payment of the <span class=\"dictionary\">tax<\/span> measured by <span class=\"dictionary\">direct gross premium income<\/span> for the period in which the company operated as an <span class=\"dictionary\">insurance company<\/span> and received or derived <span class=\"dictionary\">direct gross premium income<\/span> from business in this Commonwealth.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nOTHER PROVISIONS OF THIS CHAPTER NOT AFFECTED BY THIS ARTICLE; INSURANCE\nCOMPANIES GOING OUT OF BUSINESS (\u00a7 58.1-2529)\n\nNothing in this article shall be construed as affecting other provisions of this\nchapter except to the extent required to give this article full effect. If an\ninsurance company goes out of business or ceases to be an insurance company in\nthis Commonwealth in any taxable or license year, such an event shall not\nrelieve the company of the payment of the tax measured by direct gross premium\nincome for the period in which the company operated as an insurance company and\nreceived or derived direct gross premium income from business in this\nCommonwealth.\n\nHISTORY: Code 1950, \u00a7 58-502.7; 1968, c. 13; 1984, c. 675.","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}}