Virginia · Through 9/4/2026 · Newer source version available

Va. Code § 58.1-2530: Double taxation respecting same direct gross premium income negated

Where this section sits in the code

Title 58.1. TAXATION
Subtitle II. TAXES ADMINISTERED BY OTHER AGENCIES
Chapter 25. LICENSE TAX ON CERTAIN INSURANCE COMPANIES
Article 2. ESTIMATED TAX

This chapter shall not be construed as requiring the inclusion in the base for measuring the tax imposed by this chapter for any year any direct gross premium income which had been previously included in the base for measuring the tax imposed by this chapter respecting any license year or part thereof, and the tax paid thereon.Code 1950, § 58-502.9; 1968, c. 13; 1984, c. 675.

Collected 2026-09-04T15:17:44Z. Source file · JSON

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