{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/65.2-1003.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/65.2-1003.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/65.2-1003.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/65.2-1003.html"}],"law_id":63721,"edition_id":1,"section_id":63721,"structure_id":14102,"section_number":"65.2-1003","catch_line":"Failure to file return","history":"Code 1950, \u00a7 65-123; 1968, c. 660, \u00a7 65.1-132; 1991, c. 355.","full_text":"If any such insurance carrier shall fail or refuse to make the return required by this title, the State Corporation Commission shall assess the tax against such insurance carrier at the rate herein provided for, on such amount of premiums as it may deem just, and the proceedings thereon shall be the same as if the return had been made.","order_by":null,"text":{"0":{"id":232113,"text":"If any such insurance carrier shall fail or refuse to make the return required by this title, the State Corporation Commission shall assess the tax against such insurance carrier at the rate herein provided for, on such amount of premiums as it may deem just, and the proceedings thereon shall be the same as if the return had been made.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":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}],"previous_section":{"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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/65.2-1003\/","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 660; in 1991, chapter 355.<\/p>","references":false,"refers_to":false,"permalink":{"id":276169,"object_type":"law","relational_id":63721,"identifier":"65.2-1003","token":"65.2\/10\/65.2-1003","url":"\/65.2-1003\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/65.2-1003\/","token":"65.2\/10\/65.2-1003","dublin_core":{"Title":"Failure to file return","Type":"Text","Format":"text\/html","Identifier":"\u00a7 65.2-1003","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>If any such insurance carrier shall fail or refuse to make the return required by this title, the State Corporation <span class=\"dictionary\">Commission<\/span> shall assess the tax against such insurance carrier at the rate herein provided for, on such amount of premiums as it may deem just, and the proceedings thereon shall be the same as if the return had been made.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nFAILURE TO FILE RETURN (\u00a7 65.2-1003)\n\nIf any such insurance carrier shall fail or refuse to make the return required\nby this title, the State Corporation Commission shall assess the tax against\nsuch insurance carrier at the rate herein provided for, on such amount of\npremiums as it may deem just, and the proceedings thereon shall be the same as\nif the return had been made.\n\nHISTORY: Code 1950, \u00a7 65-123; 1968, c. 660, \u00a7 65.1-132; 1991, c. 355.","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}}