{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/65.2-1008.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/65.2-1008.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/65.2-1008.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/65.2-1008.html"}],"law_id":76708,"edition_id":1,"section_id":76708,"structure_id":14102,"section_number":"65.2-1008","catch_line":"When fund in excess of requirement","history":"Code 1950, \u00a7 65-128; 1968, c. 660, \u00a7 65.1-137; 1976, c. 603; 1991, c. 355.","full_text":"If it be ascertained that the tax collected exceeds the total chargeable against the maintenance fund under the provisions of this title, the Workers’ Compensation Commission shall authorize a corresponding credit upon the collection for any year or make refunds of taxes collected in such amounts as are necessary to maintain a fund balance not exceeding one year’s budgeted expenditures.","order_by":null,"text":{"0":{"id":275368,"text":"If it be ascertained that the tax collected exceeds the total chargeable against the maintenance fund under the provisions of this title, the Workers’ Compensation Commission shall authorize a corresponding credit upon the collection for any year or make refunds of taxes collected in such amounts as are necessary to maintain a fund balance not exceeding one year’s budgeted expenditures.","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":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\/65.2-1008\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 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 1976, chapter 603; in 1991, chapter 355.<\/p>","references":[{"id":73044,"section_number":"65.2-1007","catch_line":"Disposition of fund","order_by":null,"url":"\/65.2-1007\/"}],"refers_to":false,"permalink":{"id":276189,"object_type":"law","relational_id":76708,"identifier":"65.2-1008","token":"65.2\/10\/65.2-1008","url":"\/65.2-1008\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/65.2-1008\/","token":"65.2\/10\/65.2-1008","dublin_core":{"Title":"When fund in excess of requirement","Type":"Text","Format":"text\/html","Identifier":"\u00a7 65.2-1008","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

If it be ascertained that the tax collected exceeds the total chargeable against the maintenance fund under the provisions of this title, the Workers’ Compensation Commission<\/span> shall authorize a corresponding credit upon the collection for any year or make refunds of taxes collected in such amounts as are necessary to maintain a fund balance not exceeding one year’s budgeted expenditures.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nWHEN FUND IN EXCESS OF REQUIREMENT (\u00a7 65.2-1008)\n\nIf it be ascertained that the tax collected exceeds the total chargeable against\nthe maintenance fund under the provisions of this title, the Workers’\nCompensation Commission shall authorize a corresponding credit upon the\ncollection for any year or make refunds of taxes collected in such amounts as\nare necessary to maintain a fund balance not exceeding one year’s budgeted\nexpenditures.\n\nHISTORY: Code 1950, \u00a7 65-128; 1968, c. 660, \u00a7 65.1-137; 1976, c. 603; 1991, c.\n355.","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}}