Chapter 25. License Tax on Certain Insurance CompaniesRead Chapter
- Article 1. LevyRead all
- § 58.1-2500
- Definitions
- § 58.1-2501
- Levy of license tax
- § 58.1-2501.1
- Premium tax; travel insurance
- § 58.1-2502
- Exemptions and exclusions
- § 58.1-2503
- When tax payable
- § 58.1-2504
- Companies commencing business
- § 58.1-2505
- Amount of license tax for company commencing business
- § 58.1-2506
- Reports to the Department
- § 58.1-2507
- Penalties for failure to make report or pay tax; revocation of license; recovery by suit
- § 58.1-2508
- Taxes applicable to insurance companies
- § 58.1-2509
- Certain other provisions not affected by chapter
- § 58.1-2510
- Tax credit for retaliatory costs paid to other states
- § 58.1-2511
- Reserved
- Article 2. Estimated TaxRead all
- § 58.1-2520
- Requirement of declaration
- § 58.1-2521
- Time for filing declarations of estimated tax
- § 58.1-2522
- Amendments to declaration
- § 58.1-2523
- Payment of estimated tax
- § 58.1-2524
- Payments are on account of tax for license year
- § 58.1-2525
- Extensions of time
- § 58.1-2526
- Where declarations filed and how payments made; refunding overpayments
- § 58.1-2527
- Failure to pay estimated tax
- § 58.1-2528
- Exception to § 58.1-2527
- § 58.1-2529
- Other provisions of this chapter not affected by this article; insurance companies going out of business
- § 58.1-2530
- Double taxation respecting same direct gross premium income negated
- § 58.1-2531
- Distribution of certain revenue
- § 58.1-2532
- Exchange of information
- § 58.1-2533
- Reimbursement for certain costs
