{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/65.2-1201.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/65.2-1201.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/65.2-1201.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/65.2-1201.html"}],"law_id":58350,"edition_id":1,"section_id":58350,"structure_id":15325,"section_number":"65.2-1201","catch_line":"Financing; tax","history":"1977, c. 345, \u00a7 65.1-147; 1983, c. 421; 1986, c. 177; 1990, c. 606; 1991, c. 355; 1997, c. 99; 1998, c. 388; 2009, c. 219.","full_text":"A\n\nFor the purpose of providing funds for compensation benefits awarded against any uninsured or self-insured employer under any provision of this chapter, a tax not to exceed one-half of one percent shall be assessed, collected and paid into the state treasury by the same persons and in the same manner as set forth in Chapter 10 (§ 65.2-1000 et seq.) of this title.B\n\nThis tax shall be in addition to the tax for the Workers’ Compensation Commission Administrative Fund and the tax for the Second Injury Fund and shall be held by the Comptroller of the Commonwealth solely for the payment of awards against such fund.C\n\nAt the end of any calendar year in which the Uninsured Employer’s Fund has to its credit a sum in excess of the next year’s budgeted expenditures, the tax shall be suspended for the ensuing calendar year.","order_by":null,"text":{"0":{"id":213702,"text":"For the purpose of providing funds for compensation benefits awarded against any uninsured or self-insured employer under any provision of this chapter, a tax not to exceed one-half of one percent shall be assessed, collected and paid into the state treasury by the same persons and in the same manner as set forth in Chapter 10 (§ 65.2-1000 et seq.) of this title.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":213703,"text":"This tax shall be in addition to the tax for the Workers’ Compensation Commission Administrative Fund and the tax for the Second Injury Fund and shall be held by the Comptroller of the Commonwealth solely for the payment of awards against such fund.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":213704,"text":"At the end of any calendar year in which the Uninsured Employer’s Fund has to its credit a sum in excess of the next year’s budgeted expenditures, the tax shall be suspended for the ensuing calendar year.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":15325,"edition_id":1,"name":"Uninsured Employer's Fund","identifier":"12","label":"chapter","depth":2,"order_by":1,"parent_id":13199,"metadata":{},"date_created":"2026-06-26 03:53:59","date_modified":"2026-06-26 03:53:59","permalink":{"id":276223,"object_type":"structure","relational_id":15325,"identifier":"12","token":"65.2\/12","url":"\/65.2\/12\/","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":73576,"structure_id":15325,"section_number":"65.2-1200","catch_line":"Fund created","url":"\/65.2-1200\/","token":"65.2\/12\/65.2-1200","metadata":false},{"id":58350,"structure_id":15325,"section_number":"65.2-1201","catch_line":"Financing; tax","url":"\/65.2-1201\/","token":"65.2\/12\/65.2-1201","metadata":false},{"id":72239,"structure_id":15325,"section_number":"65.2-1202","catch_line":"Defense of claims against fund by Attorney General","url":"\/65.2-1202\/","token":"65.2\/12\/65.2-1202","metadata":false},{"id":69577,"structure_id":15325,"section_number":"65.2-1203","catch_line":"Awards","url":"\/65.2-1203\/","token":"65.2\/12\/65.2-1203","metadata":false},{"id":86807,"structure_id":15325,"section_number":"65.2-1204","catch_line":"Subrogation and recoupment","url":"\/65.2-1204\/","token":"65.2\/12\/65.2-1204","metadata":false},{"id":65354,"structure_id":15325,"section_number":"65.2-1205","catch_line":"Notification of change in earnings; change in award","url":"\/65.2-1205\/","token":"65.2\/12\/65.2-1205","metadata":false},{"id":65201,"structure_id":15325,"section_number":"65.2-1206","catch_line":"Payments procured by fraud, mistake or unreported change in condition; recovery","url":"\/65.2-1206\/","token":"65.2\/12\/65.2-1206","metadata":false}],"previous_section":{"id":73576,"structure_id":15325,"section_number":"65.2-1200","catch_line":"Fund created","url":"\/65.2-1200\/","token":"65.2\/12\/65.2-1200","metadata":false},"next_section":{"id":72239,"structure_id":15325,"section_number":"65.2-1202","catch_line":"Defense of claims against fund by Attorney General","url":"\/65.2-1202\/","token":"65.2\/12\/65.2-1202","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/65.2-1201\/","history_text":"

This law was first created in 1977. The record of its establishment is cataloged in chapter 345 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1977 \u201cActs\u201d aren\u2019t available online. It has been modified 7 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 1983, chapter 421; in 1986, chapter 177; in 1990, chapter 606; in 1991, chapter 355; in 1997, chapter 99<\/a>; in 1998, chapter 388<\/a>; in 2009, chapter 219<\/a>.<\/p>","references":[{"id":72546,"section_number":"65.2-1000","catch_line":"Tax for administrative fund","order_by":null,"url":"\/65.2-1000\/"},{"id":58102,"section_number":"65.2-1005","catch_line":"Tax exclusive of other taxes","order_by":null,"url":"\/65.2-1005\/"}],"refers_to":[{"id":72546,"section_number":"65.2-1000","catch_line":"Tax for administrative fund","order_by":null,"url":"\/65.2-1000\/"}],"permalink":{"id":276229,"object_type":"law","relational_id":58350,"identifier":"65.2-1201","token":"65.2\/12\/65.2-1201","url":"\/65.2-1201\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/65.2-1201\/","token":"65.2\/12\/65.2-1201","dublin_core":{"Title":"Financing; tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 65.2-1201","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> For the purpose of providing funds for compensation benefits awarded against any uninsured or self-insured employer<\/span> under any provision of this chapter, a tax not to exceed one-half of one percent shall be assessed, collected and paid into the state treasury by the same persons and in the same manner as set forth in Chapter 10 (§ 65.2-1000<\/a> et seq.) of this title. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> This tax shall be in addition to the tax for the Workers’ Compensation Commission<\/span> Administrative Fund and the tax for the Second Injury<\/span> Fund and shall be held by the Comptroller of the Commonwealth solely for the payment of awards<\/span> against such fund. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> At the end of any calendar year in which the Uninsured Employer<\/span>’s Fund has to its credit a sum in excess of the next year’s budgeted expenditures, the tax shall be suspended for the ensuing calendar year. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nFINANCING; TAX (\u00a7 65.2-1201)\n\nA. For the purpose of providing funds for compensation benefits awarded against\nany uninsured or self-insured employer under any provision of this chapter, a\ntax not to exceed one-half of one percent shall be assessed, collected and paid\ninto the state treasury by the same persons and in the same manner as set forth\nin Chapter 10 (§ 65.2-1000 et seq.) of this title.\n\nB. This tax shall be in addition to the tax for the Workers’ Compensation\nCommission Administrative Fund and the tax for the Second Injury Fund and shall\nbe held by the Comptroller of the Commonwealth solely for the payment of awards\nagainst such fund.\n\nC. At the end of any calendar year in which the Uninsured Employer’s Fund\nhas to its credit a sum in excess of the next year’s budgeted\nexpenditures, the tax shall be suspended for the ensuing calendar year.\n\nHISTORY: 1977, c. 345, \u00a7 65.1-147; 1983, c. 421; 1986, c. 177; 1990, c. 606;\n1991, c. 355; 1997, c. 99; 1998, c. 388; 2009, c. 219.","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}}