{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/65.2-1004.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/65.2-1004.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/65.2-1004.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/65.2-1004.html"}],"law_id":78615,"edition_id":1,"section_id":78615,"structure_id":14102,"section_number":"65.2-1004","catch_line":"Withdrawal from business or failure to pay tax","history":"Code 1950, \u00a7 65-124; 1968, c. 660, \u00a7 65.1-133; 1991, c. 355.","full_text":"If any such insurance carrier shall withdraw from business in this Commonwealth before the tax shall fall due, as herein provided, or shall fail or neglect to pay such tax, the Comptroller shall at once proceed to collect the same and may employ such legal process as may be necessary for that purpose, and when so collected he shall pay the same into the state treasury. The suit may be brought by the Comptroller, in his official capacity, in any court of this Commonwealth having jurisdiction. A reasonable attorney’s fee may be taxed as costs therein and process may issue to any county of the Commonwealth and may be served as in civil actions, or in the case of an unincorporated association, partnership, interindemnity contract or other plan or scheme, upon any agent of the parties thereto upon whom process may be served under the laws of this Commonwealth.","order_by":null,"text":{"0":{"id":281711,"text":"If any such insurance carrier shall withdraw from business in this Commonwealth before the tax shall fall due, as herein provided, or shall fail or neglect to pay such tax, the Comptroller shall at once proceed to collect the same and may employ such legal process as may be necessary for that purpose, and when so collected he shall pay the same into the state treasury. The suit may be brought by the Comptroller, in his official capacity, in any court of this Commonwealth having jurisdiction. A reasonable attorney’s fee may be taxed as costs therein and process may issue to any county of the Commonwealth and may be served as in civil actions, or in the case of an unincorporated association, partnership, interindemnity contract or other plan or scheme, upon any agent of the parties thereto upon whom process may be served under the laws of this Commonwealth.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/65.2-1004\/","history_text":"

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":276173,"object_type":"law","relational_id":78615,"identifier":"65.2-1004","token":"65.2\/10\/65.2-1004","url":"\/65.2-1004\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/65.2-1004\/","token":"65.2\/10\/65.2-1004","dublin_core":{"Title":"Withdrawal from business or failure to pay tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 65.2-1004","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

If any such insurance carrier shall withdraw from business in this Commonwealth before the tax shall fall due, as herein provided, or shall fail or neglect to pay such tax, the Comptroller shall at once proceed to collect the same and may employ such legal process as may be necessary for that purpose, and when so collected he shall pay the same into the state treasury. The suit may be brought by the Comptroller, in his official capacity, in any court<\/span> of this Commonwealth having jurisdiction<\/span>. A reasonable attorney’s fee may be taxed as costs therein and process may issue<\/span> to any county of the Commonwealth and may be served as in civil actions<\/span>, or in the case of an unincorporated association, partnership, interindemnity contract<\/span> or other plan or scheme, upon any agent of the parties thereto upon whom process may be served under the laws<\/span> of this Commonwealth.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nWITHDRAWAL FROM BUSINESS OR FAILURE TO PAY TAX (\u00a7 65.2-1004)\n\nIf any such insurance carrier shall withdraw from business in this Commonwealth\nbefore the tax shall fall due, as herein provided, or shall fail or neglect to\npay such tax, the Comptroller shall at once proceed to collect the same and may\nemploy such legal process as may be necessary for that purpose, and when so\ncollected he shall pay the same into the state treasury. The suit may be brought\nby the Comptroller, in his official capacity, in any court of this Commonwealth\nhaving jurisdiction. A reasonable attorney’s fee may be taxed as costs\ntherein and process may issue to any county of the Commonwealth and may be\nserved as in civil actions, or in the case of an unincorporated association,\npartnership, interindemnity contract or other plan or scheme, upon any agent of\nthe parties thereto upon whom process may be served under the laws of this\nCommonwealth.\n\nHISTORY: Code 1950, \u00a7 65-124; 1968, c. 660, \u00a7 65.1-133; 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}}