{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/65.2-1006.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/65.2-1006.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/65.2-1006.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/65.2-1006.html"}],"law_id":83039,"edition_id":1,"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","history":"Code 1950, \u00a7 65-126; 1968, c. 660, \u00a7 65.1-135; 1979, c. 463; 1984, cc. 568, 606; 1991, c. 355; 1994, c. 947.","full_text":"A\n\nEvery employer carrying his own risk under the provisions of \u00a7 65.2-801 and every employer member of a licensed group self-insurance association shall, under oath, report to the Workers’ Compensation Commission his payroll subject to the provisions of this title. Such report shall be made in form prescribed by the Commission and at the time herein provided for premium reports by an insurer. No person required to file this report shall willfully withhold information from or knowingly provide false or misleading information to the Commission. As used herein, the term “information” shall include any false statement made for the purpose of avoiding or diminishing the amount of payroll tax imposed pursuant to this section.\n\t\t\tThere shall be no liability on the part of and no cause of action against:1\n\nAny person for furnishing in good faith to the Commission information relating to the investigation of any payroll report when such information is furnished under the requirements of law or at the request or the direction of the Commission;2\n\nThe Commission or any of the Commission’s employees or agents, acting in good faith, for investigating any payroll report required to be filed under this section or for the dissemination of any official report related to an official investigation of any such payroll report.B\n\nThe Commission shall assess against such payroll a maintenance fund tax computed by taking 2 1\/2 percent: (i) of the basic premiums chargeable against the same or most similar industry or business, taken from the manual insurance rate for compensation then in force in this Commonwealth; (ii) in its discretion, of such premiums modified in accordance with an experience rating determined by the records of the Commission; (iii) in the case of self-insurers covered under the Federal Longshoremen’s and Harbor Worker’s Compensation Act, of such premiums chargeable under an equitable premium modification plan approved by the Commission; or (iv) in case of self-insurers who are concurrently covered by this title and the Federal Coal Mine Health and Safety Act of 1969, as amended, of such premiums chargeable under an equitable premium modification plan approved by the Commission. Such tax shall be paid as provided in § 65.2-1002 and, if not so paid, the same shall be collected by the Comptroller in the manner provided in § 65.2-1004.C\n\nThe State Corporation Commission shall at all times have access to the reports herein required to be made to the Workers’ Compensation Commission by self-insurers for the purpose of performing the duties imposed upon the State Corporation Commission under this title.D\n\nAny person who fails to comply with the requirements of this section or willfully withholds information from or knowingly provides false or misleading information to the Commission shall be deemed guilty of a misdemeanor and, upon conviction, shall be punished by a fine of not less than $100 nor more than $1,000 or by imprisonment for not less than ten nor more than ninety days, or both such fine and imprisonment, in the discretion of the court or jury trying the case.","order_by":null,"text":{"0":{"id":297621,"text":"Every employer carrying his own risk under the provisions of \u00a7 65.2-801 and every employer member of a licensed group self-insurance association shall, under oath, report to the Workers’ Compensation Commission his payroll subject to the provisions of this title. Such report shall be made in form prescribed by the Commission and at the time herein provided for premium reports by an insurer. No person required to file this report shall willfully withhold information from or knowingly provide false or misleading information to the Commission. As used herein, the term “information” shall include any false statement made for the purpose of avoiding or diminishing the amount of payroll tax imposed pursuant to this section.\n\t\t\tThere shall be no liability on the part of and no cause of action against:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":297622,"text":"Any person for furnishing in good faith to the Commission information relating to the investigation of any payroll report when such information is furnished under the requirements of law or at the request or the direction of the Commission;","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":297623,"text":"The Commission or any of the Commission’s employees or agents, acting in good faith, for investigating any payroll report required to be filed under this section or for the dissemination of any official report related to an official investigation of any such payroll report.","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"B"},"3":{"id":297624,"text":"The Commission shall assess against such payroll a maintenance fund tax computed by taking 2 1\/2 percent: (i) of the basic premiums chargeable against the same or most similar industry or business, taken from the manual insurance rate for compensation then in force in this Commonwealth; (ii) in its discretion, of such premiums modified in accordance with an experience rating determined by the records of the Commission; (iii) in the case of self-insurers covered under the Federal Longshoremen’s and Harbor Worker’s Compensation Act, of such premiums chargeable under an equitable premium modification plan approved by the Commission; or (iv) in case of self-insurers who are concurrently covered by this title and the Federal Coal Mine Health and Safety Act of 1969, as amended, of such premiums chargeable under an equitable premium modification plan approved by the Commission. Such tax shall be paid as provided in § 65.2-1002 and, if not so paid, the same shall be collected by the Comptroller in the manner provided in § 65.2-1004.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A2","next_prefix":"C"},"4":{"id":297625,"text":"The State Corporation Commission shall at all times have access to the reports herein required to be made to the Workers’ Compensation Commission by self-insurers for the purpose of performing the duties imposed upon the State Corporation Commission under this title.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"5":{"id":297626,"text":"Any person who fails to comply with the requirements of this section or willfully withholds information from or knowingly provides false or misleading information to the Commission shall be deemed guilty of a misdemeanor and, upon conviction, shall be punished by a fine of not less than $100 nor more than $1,000 or by imprisonment for not less than ten nor more than ninety days, or both such fine and imprisonment, in the discretion of the court or jury trying the case.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/65.2-1006\/","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 1979, chapter 463; in 1984, chapters 568 and 606; in 1991, chapter 355; in 1994, chapter 947<\/a>.<\/p>","references":[{"id":85387,"section_number":"65.2-802","catch_line":"Requirements for licensure as group self-insurance association; annual assessment","order_by":null,"url":"\/65.2-802\/"}],"refers_to":[{"id":55232,"section_number":"65.2-1002","catch_line":"Payment of tax","order_by":null,"url":"\/65.2-1002\/"},{"id":60093,"section_number":"65.2-801","catch_line":"Insurance or proof of financial ability to pay required","order_by":null,"url":"\/65.2-801\/"}],"permalink":{"id":276181,"object_type":"law","relational_id":83039,"identifier":"65.2-1006","token":"65.2\/10\/65.2-1006","url":"\/65.2-1006\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/65.2-1006\/","token":"65.2\/10\/65.2-1006","dublin_core":{"Title":"Payroll reports of self-insurers and tax thereon; withholding or providing false or misleading information","Type":"Text","Format":"text\/html","Identifier":"\u00a7 65.2-1006","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Every employer<\/span> carrying his own risk under the provisions of \u00a7 65.2-801<\/a> and every employer<\/span> member of a licensed group self-insurance association shall, under oath<\/span>, report to the Workers’ Compensation Commission<\/span> his payroll subject to the provisions of this title. Such report shall be made in form prescribed by the Commission<\/span> and at the time herein provided for premium reports by an insurer. No person required to file this report shall willfully withhold information<\/span> from or knowingly provide false or misleading information<\/span> to the Commission<\/span>. As used herein, the term “information<\/span>” shall include any false statement made for the purpose of avoiding or diminishing the amount of payroll tax imposed pursuant to this section.\n\t\t\tThere shall be no liability on the part of and no cause of action<\/span> against: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Any person for furnishing in good faith to the Commission<\/span> information<\/span> relating to the investigation of any payroll report when such information<\/span> is furnished under the requirements of law<\/span> or at the request or the direction of the Commission<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> The Commission<\/span> or any of the Commission<\/span>’s employees or agents, acting in good faith, for investigating any payroll report required to be filed<\/span> under this section or for the dissemination of any official report related to an official investigation of any such payroll report. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The Commission<\/span> shall assess against such payroll a maintenance fund tax computed by taking 2 1\/2 percent: (i) of the basic premiums chargeable against the same or most similar industry or business, taken from the manual insurance rate for compensation then in force in this Commonwealth; (ii) in its discretion, of such premiums modified in accordance with an experience rating determined by the records of the Commission<\/span>; (iii) in the case of self-insurers covered under the Federal Longshoremen’s and Harbor Worker’s Compensation Act, of such premiums chargeable under an equitable<\/span> premium modification plan approved by the Commission<\/span>; or (iv) in case of self-insurers who are concurrently covered by this title and the Federal Coal Mine Health and Safety Act of 1969, as amended, of such premiums chargeable under an equitable<\/span> premium modification plan approved by the Commission<\/span>. Such tax shall be paid as provided in § 65.2-1002<\/a> and, if not so paid, the same shall be collected by the Comptroller in the manner provided in § 65.2-1004<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The State Corporation Commission<\/span> shall at all times have access to the reports herein required to be made to the Workers’ Compensation Commission<\/span> by self-insurers for the purpose of performing the duties imposed upon the State Corporation Commission<\/span> under this title. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Any person who fails to comply with the requirements of this section or willfully withholds information<\/span> from or knowingly provides false or misleading information<\/span> to the Commission<\/span> shall be deemed guilty of a misdemeanor<\/span> and, upon conviction<\/span>, shall be punished by a fine of not less than $100 nor more than $1,000 or by imprisonment for not less than ten nor more than ninety days, or both such fine and imprisonment, in the discretion of the court<\/span> or jury<\/span> trying the case. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPAYROLL REPORTS OF SELF-INSURERS AND TAX THEREON; WITHHOLDING OR PROVIDING FALSE\nOR MISLEADING INFORMATION (\u00a7 65.2-1006)\n\nA. Every employer carrying his own risk under the provisions of \u00a7 65.2-801 and\nevery employer member of a licensed group self-insurance association shall,\nunder oath, report to the Workers’ Compensation Commission his payroll\nsubject to the provisions of this title. Such report shall be made in form\nprescribed by the Commission and at the time herein provided for premium reports\nby an insurer. No person required to file this report shall willfully withhold\ninformation from or knowingly provide false or misleading information to the\nCommission. As used herein, the term “information” shall include any\nfalse statement made for the purpose of avoiding or diminishing the amount of\npayroll tax imposed pursuant to this section.\n\t\t\tThere shall be no liability on the part of and no cause of action against:\n\n 1. Any person for furnishing in good faith to the Commission information\n relating to the investigation of any payroll report when such information is\n furnished under the requirements of law or at the request or the direction of\n the Commission;\n\n 2. The Commission or any of the Commission’s employees or agents, acting\n in good faith, for investigating any payroll report required to be filed under\n this section or for the dissemination of any official report related to an\n official investigation of any such payroll report.\n\nB. The Commission shall assess against such payroll a maintenance fund tax\ncomputed by taking 2 1\/2 percent: (i) of the basic premiums chargeable against\nthe same or most similar industry or business, taken from the manual insurance\nrate for compensation then in force in this Commonwealth; (ii) in its\ndiscretion, of such premiums modified in accordance with an experience rating\ndetermined by the records of the Commission; (iii) in the case of self-insurers\ncovered under the Federal Longshoremen’s and Harbor Worker’s\nCompensation Act, of such premiums chargeable under an equitable premium\nmodification plan approved by the Commission; or (iv) in case of self-insurers\nwho are concurrently covered by this title and the Federal Coal Mine Health and\nSafety Act of 1969, as amended, of such premiums chargeable under an equitable\npremium modification plan approved by the Commission. Such tax shall be paid as\nprovided in § 65.2-1002 and, if not so paid, the same shall be collected by\nthe Comptroller in the manner provided in § 65.2-1004.\n\nC. The State Corporation Commission shall at all times have access to the\nreports herein required to be made to the Workers’ Compensation Commission\nby self-insurers for the purpose of performing the duties imposed upon the State\nCorporation Commission under this title.\n\nD. Any person who fails to comply with the requirements of this section or\nwillfully withholds information from or knowingly provides false or misleading\ninformation to the Commission shall be deemed guilty of a misdemeanor and, upon\nconviction, shall be punished by a fine of not less than $100 nor more than\n$1,000 or by imprisonment for not less than ten nor more than ninety days, or\nboth such fine and imprisonment, in the discretion of the court or jury trying\nthe case.\n\nHISTORY: Code 1950, \u00a7 65-126; 1968, c. 660, \u00a7 65.1-135; 1979, c. 463; 1984,\ncc. 568, 606; 1991, c. 355; 1994, c. 947.","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}}