{"data":{"id":"us-va/va.-code-38.2-1108","jurisdiction":"us-va","citation":"Va. Code § 38.2-1108","heading":"Tax on premiums collected","body":"All captive insurers transacting business in this Commonwealth shall pay taxes as provided for in Chapter 25 of Title 58.1, except that taxes shall be paid on risks and property situated in any state in which the captive insurer is not licensed and upon which no premium tax is otherwise paid or payable.1980, c. 665, § 38.1-928; 1986, c. 562.","path":["Title 38.2. INSURANCE","Chapter 11. CAPTIVE INSURERS"],"source_url":"https://law.lis.virginia.gov/vacode/38.2-1108/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:16:05Z","sha256":"49fae97a655c8c7ecb63fa95d583549de25fd425f55b863ddebfade51d3735f2","source_id":"us-va","stale":true,"prev":"us-va/va.-code-38.2-1107","next":"us-va/va.-code-38.2-1109"},"notice":"GroundRules: Original legal text. Not legal advice."}