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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>78615</law_id><section_number>65.2-1004</section_number><catch_line>Withdrawal from business or failure to pay tax</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="65.2">Workers' Compensation</unit><unit label="chapter" level="2" order_by="1" identifier="10">Administrative Fund and Tax Therefor</unit></structure><text>
						<section><p>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 <span class="dictionary">court</span> of this Commonwealth having <span class="dictionary">jurisdiction</span>. A reasonable attorney&#x2019;s fee may be taxed as costs therein and process may <span class="dictionary">issue</span> to any county of the Commonwealth and may be served as in <span class="dictionary">civil actions</span>, or in the case of an unincorporated association, partnership, interindemnity <span class="dictionary">contract</span> or other plan or scheme, upon any agent of the parties thereto upon whom process may be served under the <span class="dictionary">laws</span> of this Commonwealth.</p></section></text><history>Code 1950, &#xA7; 65-124; 1968, c. 660, &#xA7; 65.1-133; 1991, c. 355.</history><metadata></metadata></law>
