{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/65.2-1005.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/65.2-1005.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/65.2-1005.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/65.2-1005.html"}],"law_id":58102,"edition_id":1,"section_id":58102,"structure_id":14102,"section_number":"65.2-1005","catch_line":"Tax exclusive of other taxes","history":"Code 1950, \u00a7 65-125; 1968, c. 660, \u00a7 65.1-134; 1975, c. 365; 1977, c. 345; 1991, c. 355; 1996, c. 56.","full_text":"Any insurance carrier liable to pay a tax upon premiums under this title shall not be liable to pay any other or further tax upon such premiums, or on account thereof, under any other law of this Commonwealth, except as provided in \u00a7\u00a7 65.2-1101, 65.2-1201, and Chapter 4 (\u00a7 38.2-400 et seq.) of Title 38.2.","order_by":null,"text":{"0":{"id":212897,"text":"Any insurance carrier liable to pay a tax upon premiums under this title shall not be liable to pay any other or further tax upon such premiums, or on account thereof, under any other law of this Commonwealth, except as provided in \u00a7\u00a7 65.2-1101, 65.2-1201, and Chapter 4 (\u00a7 38.2-400 et seq.) of Title 38.2.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/65.2-1005\/","history_text":"

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 1968, chapter 660; in 1975, chapter 365; in 1977, chapter 345; in 1991, chapter 355; in 1996, chapter 56<\/a>.<\/p>","references":false,"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":276177,"object_type":"law","relational_id":58102,"identifier":"65.2-1005","token":"65.2\/10\/65.2-1005","url":"\/65.2-1005\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/65.2-1005\/","token":"65.2\/10\/65.2-1005","dublin_core":{"Title":"Tax exclusive of other taxes","Type":"Text","Format":"text\/html","Identifier":"\u00a7 65.2-1005","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Any insurance carrier liable to pay a tax upon premiums under this title shall not be liable to pay any other or further tax upon such premiums, or on account thereof, under any other law<\/span> of this Commonwealth, except as provided in \u00a7\u00a7 65.2-1101<\/a>, 65.2-1201<\/a>, and Chapter 4 (\u00a7 38.2-400<\/a> et seq.) of Title 38.2.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nTAX EXCLUSIVE OF OTHER TAXES (\u00a7 65.2-1005)\n\nAny insurance carrier liable to pay a tax upon premiums under this title shall\nnot be liable to pay any other or further tax upon such premiums, or on account\nthereof, under any other law of this Commonwealth, except as provided in \u00a7\u00a7\n65.2-1101, 65.2-1201, and Chapter 4 (\u00a7 38.2-400 et seq.) of Title 38.2.\n\nHISTORY: Code 1950, \u00a7 65-125; 1968, c. 660, \u00a7 65.1-134; 1975, c. 365; 1977, c.\n345; 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}}