{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/65.2-1000.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/65.2-1000.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/65.2-1000.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/65.2-1000.html"}],"law_id":72546,"edition_id":1,"section_id":72546,"structure_id":14102,"section_number":"65.2-1000","catch_line":"Tax for administrative fund","history":"Code 1950, \u00a7 65-120; 1968, c. 660, \u00a7 65.1-129; 1975, c. 365; 1977, c. 345; 1984, c. 606; 1991, c. 355; 1996, c. 56.","full_text":"For the purpose of paying the salaries and necessary expenses of the Workers’ Compensation Commission and its assistants and employees in administering and carrying out the provisions of this title, an administrative fund shall be created and maintained in the following manner:\n\n1\n\nEvery person, partnership, association, corporation, whether organized under the laws of this or any other state or country, company, mutual company or association, the parties to any interindemnity contract or reciprocal plan or scheme, and every other insurance carrier, insuring employers in this Commonwealth against liability for personal injuries to their employees or death caused thereby, under the provisions of this title, shall, as hereinafter provided, pay a tax upon the premiums received, whether in cash or notes, in this Commonwealth or on account of business done in this Commonwealth, for such insurance in this Commonwealth, at the rate of 2.5 percent of the amount of such premiums.2\n\nHowever, premiums received for insuring liability which exists concurrently under this title and the Federal Coal Mine Health and Safety Act of 1969, as amended, shall be modified in accordance with an equitable premium modification plan approved by the Commission. Such tax shall be in lieu of all other taxes on such premiums, except as provided in §§ 65.2-1101, 65.2-1201, and Chapter 4 (§ 38.2-400 et seq.) of Title 38.2, and shall be assessed and collected as hereinafter provided. But such insurance carriers shall be credited with all cancelled or returned premiums, actually refunded during the year on such insurance, and with premiums on reinsurance assumed.","order_by":null,"text":{"0":{"id":261208,"text":"For the purpose of paying the salaries and necessary expenses of the Workers’ Compensation Commission and its assistants and employees in administering and carrying out the provisions of this title, an administrative fund shall be created and maintained in the following manner:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":261209,"text":"Every person, partnership, association, corporation, whether organized under the laws of this or any other state or country, company, mutual company or association, the parties to any interindemnity contract or reciprocal plan or scheme, and every other insurance carrier, insuring employers in this Commonwealth against liability for personal injuries to their employees or death caused thereby, under the provisions of this title, shall, as hereinafter provided, pay a tax upon the premiums received, whether in cash or notes, in this Commonwealth or on account of business done in this Commonwealth, for such insurance in this Commonwealth, at the rate of 2.5 percent of the amount of such premiums.","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":261210,"text":"However, premiums received for insuring liability which exists concurrently under this title and the Federal Coal Mine Health and Safety Act of 1969, as amended, shall be modified in accordance with an equitable premium modification plan approved by the Commission. Such tax shall be in lieu of all other taxes on such premiums, except as provided in §§ 65.2-1101, 65.2-1201, and Chapter 4 (§ 38.2-400 et seq.) of Title 38.2, and shall be assessed and collected as hereinafter provided. But such insurance carriers shall be credited with all cancelled or returned premiums, actually refunded during the year on such insurance, and with premiums on reinsurance assumed.","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1"}},"ancestry":[{"id":14102,"edition_id":1,"name":"Administrative Fund and Tax Therefor","identifier":"10","label":"chapter","depth":2,"order_by":1,"parent_id":13199,"metadata":{},"date_created":"2026-06-26 03:46:53","date_modified":"2026-06-26 03:46:53","permalink":{"id":276155,"object_type":"structure","relational_id":14102,"identifier":"10","token":"65.2\/10","url":"\/65.2\/10\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13199,"edition_id":1,"name":"Workers' Compensation","identifier":"65.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:44:26","date_modified":"2026-06-26 03:44:26","permalink":{"id":276115,"object_type":"structure","relational_id":13199,"identifier":"65.2","token":"65.2","url":"\/65.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":72546,"structure_id":14102,"section_number":"65.2-1000","catch_line":"Tax for administrative fund","url":"\/65.2-1000\/","token":"65.2\/10\/65.2-1000","metadata":false},{"id":73869,"structure_id":14102,"section_number":"65.2-1001","catch_line":"Returns","url":"\/65.2-1001\/","token":"65.2\/10\/65.2-1001","metadata":false},{"id":55232,"structure_id":14102,"section_number":"65.2-1002","catch_line":"Payment of tax","url":"\/65.2-1002\/","token":"65.2\/10\/65.2-1002","metadata":false},{"id":63721,"structure_id":14102,"section_number":"65.2-1003","catch_line":"Failure to file return","url":"\/65.2-1003\/","token":"65.2\/10\/65.2-1003","metadata":false},{"id":78615,"structure_id":14102,"section_number":"65.2-1004","catch_line":"Withdrawal from business or failure to pay tax","url":"\/65.2-1004\/","token":"65.2\/10\/65.2-1004","metadata":false},{"id":58102,"structure_id":14102,"section_number":"65.2-1005","catch_line":"Tax exclusive of other taxes","url":"\/65.2-1005\/","token":"65.2\/10\/65.2-1005","metadata":false},{"id":83039,"structure_id":14102,"section_number":"65.2-1006","catch_line":"Payroll reports of self-insurers and tax thereon; withholding or providing false or misleading information","url":"\/65.2-1006\/","token":"65.2\/10\/65.2-1006","metadata":false},{"id":73044,"structure_id":14102,"section_number":"65.2-1007","catch_line":"Disposition of fund","url":"\/65.2-1007\/","token":"65.2\/10\/65.2-1007","metadata":false},{"id":76708,"structure_id":14102,"section_number":"65.2-1008","catch_line":"When fund in excess of requirement","url":"\/65.2-1008\/","token":"65.2\/10\/65.2-1008","metadata":false}],"next_section":{"id":73869,"structure_id":14102,"section_number":"65.2-1001","catch_line":"Returns","url":"\/65.2-1001\/","token":"65.2\/10\/65.2-1001","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/65.2-1000\/","history_text":"

The record of this law\u2019s original creation isn\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 1968, chapter 660; in 1975, chapter 365; in 1977, chapter 345; in 1984, chapter 606; in 1991, chapter 355; in 1996, chapter 56<\/a>.<\/p>","references":[{"id":68558,"section_number":"58.1-2501","catch_line":"Levy of license tax","order_by":null,"url":"\/58.1-2501\/"},{"id":55232,"section_number":"65.2-1002","catch_line":"Payment of tax","order_by":null,"url":"\/65.2-1002\/"},{"id":59879,"section_number":"65.2-1101","catch_line":"Funding","order_by":null,"url":"\/65.2-1101\/"},{"id":58350,"section_number":"65.2-1201","catch_line":"Financing; tax","order_by":null,"url":"\/65.2-1201\/"},{"id":74938,"section_number":"65.2-605.2","catch_line":"Biennial peer-reviewed studies","order_by":null,"url":"\/65.2-605.2\/"},{"id":83221,"section_number":"65.2-805","catch_line":"Civil penalty for violation of \u00a7\u00a7 65.2-800, 65.2-803.1, and 65.2-804","order_by":null,"url":"\/65.2-805\/"},{"id":70096,"section_number":"65.2-819","catch_line":"Penalty for violation of certain provisions","order_by":null,"url":"\/65.2-819\/"},{"id":81624,"section_number":"65.2-902","catch_line":"Failure to make required reports; civil penalty","order_by":null,"url":"\/65.2-902\/"}],"refers_to":[{"id":57860,"section_number":"38.2-400","catch_line":"Expense of administration of insurance laws borne by licensees; minimum contribution","order_by":null,"url":"\/38.2-400\/"},{"id":59879,"section_number":"65.2-1101","catch_line":"Funding","order_by":null,"url":"\/65.2-1101\/"},{"id":58350,"section_number":"65.2-1201","catch_line":"Financing; tax","order_by":null,"url":"\/65.2-1201\/"}],"permalink":{"id":276157,"object_type":"law","relational_id":72546,"identifier":"65.2-1000","token":"65.2\/10\/65.2-1000","url":"\/65.2-1000\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/65.2-1000\/","token":"65.2\/10\/65.2-1000","dublin_core":{"Title":"Tax for administrative fund","Type":"Text","Format":"text\/html","Identifier":"\u00a7 65.2-1000","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

For the purpose of paying the salaries and necessary expenses of the Workers’ Compensation Commission<\/span> and its assistants and employees in administering and carrying out the provisions of this title, an administrative fund shall be created and maintained in the following manner:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Every person, partnership, association, corporation, whether organized under the laws<\/span> of this or any other state or country, company, mutual company or association, the parties to any interindemnity contract<\/span> or reciprocal plan or scheme, and every other insurance carrier, insuring employers<\/span> in this Commonwealth against liability for personal injuries to their employees or death caused thereby, under the provisions of this title, shall, as hereinafter provided, pay a tax upon the premiums received, whether in cash or notes, in this Commonwealth or on account of business done in this Commonwealth, for such insurance in this Commonwealth, at the rate of 2.5 percent of the amount of such premiums. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> However, premiums received for insuring liability which exists concurrently under this title and the Federal Coal Mine Health and Safety Act of 1969, as amended, shall be modified in accordance with an equitable<\/span> premium modification plan approved by the Commission<\/span>. Such tax shall be in lieu of all other taxes on such premiums, except as provided in §§ 65.2-1101<\/a>, 65.2-1201<\/a>, and Chapter 4 (§ 38.2-400<\/a> et seq.) of Title 38.2, and shall be assessed and collected as hereinafter provided. But such insurance carriers shall be credited with all cancelled or returned premiums, actually refunded during the year on such insurance, and with premiums on reinsurance assumed. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nTAX FOR ADMINISTRATIVE FUND (\u00a7 65.2-1000)\n\nFor the purpose of paying the salaries and necessary expenses of the\nWorkers’ Compensation Commission and its assistants and employees in\nadministering and carrying out the provisions of this title, an administrative\nfund shall be created and maintained in the following manner:\n\n1. Every person, partnership, association, corporation, whether organized under\nthe laws of this or any other state or country, company, mutual company or\nassociation, the parties to any interindemnity contract or reciprocal plan or\nscheme, and every other insurance carrier, insuring employers in this\nCommonwealth against liability for personal injuries to their employees or death\ncaused thereby, under the provisions of this title, shall, as hereinafter\nprovided, pay a tax upon the premiums received, whether in cash or notes, in\nthis Commonwealth or on account of business done in this Commonwealth, for such\ninsurance in this Commonwealth, at the rate of 2.5 percent of the amount of such\npremiums.\n\n2. However, premiums received for insuring liability which exists concurrently\nunder this title and the Federal Coal Mine Health and Safety Act of 1969, as\namended, shall be modified in accordance with an equitable premium modification\nplan approved by the Commission. Such tax shall be in lieu of all other taxes on\nsuch premiums, except as provided in §§ 65.2-1101, 65.2-1201, and\nChapter 4 (§ 38.2-400 et seq.) of Title 38.2, and shall be assessed and\ncollected as hereinafter provided. But such insurance carriers shall be credited\nwith all cancelled or returned premiums, actually refunded during the year on\nsuch insurance, and with premiums on reinsurance assumed.\n\nHISTORY: Code 1950, \u00a7 65-120; 1968, c. 660, \u00a7 65.1-129; 1975, c. 365; 1977, c.\n345; 1984, c. 606; 1991, c. 355; 1996, c. 56.","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}}