{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/12.1-43.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/12.1-43.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/12.1-43.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/12.1-43.html"}],"law_id":346282,"edition_id":2,"section_id":346282,"structure_id":49725,"section_number":"12.1-43","catch_line":"Tax assessments, registration fee assessments, report forms, and correspondence mailed by Commission deemed delivered","history":"1971, Ex. Sess., c. 157; 1985, c. 522; 2000, c. 58; 2003, c. 373; 2007, c. 631; 2010, c. 675.","full_text":"Tax assessments, registration fee assessments, report forms, and correspondence directed to a corporation, limited liability company, limited partnership, registered limited liability partnership or business trust and mailed by the Commission by first-class mail addressed to the registered agent of the corporation, limited liability company, limited partnership, registered limited liability partnership or business trust at its registered office shall be deemed to have been delivered to the entity.\n\nIf the corporation, limited liability company, limited partnership, registered limited liability partnership or business trust has no registered agent, such mailing shall be deemed to have been delivered to the entity when mailed by the Commission by first-class mail addressed to the entity at its principal office address or when mailed or delivered in person to any director, the president, vice-president, secretary or any equivalent officer of the corporation, any member or manager of the limited liability company, any general partner of the limited partnership or registered limited liability partnership, or any trustee of the business trust. The names and addresses of such persons and the principal office addresses on record with the Commission shall be conclusive for the purposes of this section.\n\n","order_by":null,"text":{"0":{"id":1290741,"text":"Tax assessments, registration fee assessments, report forms, and correspondence directed to a corporation, limited liability company, limited partnership, registered limited liability partnership or business trust and mailed by the Commission by first-class mail addressed to the registered agent of the corporation, limited liability company, limited partnership, registered limited liability partnership or business trust at its registered office shall be deemed to have been delivered to the entity.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":""},"1":{"id":1290742,"text":"If the corporation, limited liability company, limited partnership, registered limited liability partnership or business trust has no registered agent, such mailing shall be deemed to have been delivered to the entity when mailed by the Commission by first-class mail addressed to the entity at its principal office address or when mailed or delivered in person to any director, the president, vice-president, secretary or any equivalent officer of the corporation, any member or manager of the limited liability company, any general partner of the limited partnership or registered limited liability partnership, or any trustee of the business trust. The names and addresses of such persons and the principal office addresses on record with the Commission shall be conclusive for the purposes of this section.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"prior_prefix":""}},"ancestry":[{"id":49725,"edition_id":2,"name":"Procedure Before the Commission and Appeals","identifier":"5","label":"chapter","depth":2,"order_by":5,"parent_id":49720,"metadata":{"child_laws":20,"child_structures":0},"date_created":"2026-08-02 02:13:58","date_modified":"2026-08-02 12:29:04","permalink":{"id":1374413,"object_type":"structure","relational_id":49725,"identifier":"5","token":"12.1\/5","url":"\/12.1\/5\/","edition_id":2,"permalink":0,"preferred":1}},{"id":49720,"edition_id":2,"name":"State Corporation Commission","identifier":"12.1","label":"title","depth":1,"order_by":42,"parent_id":null,"metadata":{"child_laws":49,"child_structures":5},"date_created":"2026-08-02 02:13:55","date_modified":"2026-08-02 12:29:04","permalink":{"id":1374287,"object_type":"structure","relational_id":49720,"identifier":"12.1","token":"12.1","url":"\/12.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":346261,"structure_id":49725,"section_number":"12.1-25","catch_line":"Rules of practice and procedure","url":"\/12.1-25\/","token":"12.1\/5\/12.1-25","metadata":false},{"id":346262,"structure_id":49725,"section_number":"12.1-26","catch_line":"Public sessions","url":"\/12.1-26\/","token":"12.1\/5\/12.1-26","metadata":false},{"id":346263,"structure_id":49725,"section_number":"12.1-27","catch_line":"Commonwealth to be complainant, etc.; parties entitled to process","url":"\/12.1-27\/","token":"12.1\/5\/12.1-27","metadata":false},{"id":346264,"structure_id":49725,"section_number":"12.1-28","catch_line":"Notice and hearing","url":"\/12.1-28\/","token":"12.1\/5\/12.1-28","metadata":{"court_decisions":{"0":{"name":"VYVX of Virginia, Inc. v. Cassell","case_number":"Record 990285","citation":"258 Va. 276","date":"1999-09-17","url":"https:\/\/www.courtlistener.com\/opinion\/1059716\/vyvx-of-virginia-inc-v-cassell\/","abstract":" .\u202f.\u202f. JUSTICE HASSELL .\u202f.\u202f. ","court_html":"SCV<\/abbr>"},"1":{"name":"Rates v. Electric","case_number":"Record No. 911318; Record No. 911319; Record No. 911320","citation":"243 Va. 320","date":"1992-02-28","url":"https:\/\/www.courtlistener.com\/opinion\/6930028\/rates-v-electric\/","abstract":" .\u202f.\u202f. JUSTICE HASSELL .\u202f.\u202f. ","court_html":"SCV<\/abbr>"},"2":{"name":"Blinder, Robinson & Co. v. State Corp. Commission","case_number":"Records Nos. 831429, 831430, 831431, 831432 and 831433","citation":"227 Va. 24","date":"1984-03-09","url":"https:\/\/www.courtlistener.com\/opinion\/6928045\/blinder-robinson-co-v-state-corp-commission\/","abstract":" .\u202f.\u202f. CARRICO, C.J., .\u202f.\u202f. ","court_html":"SCV<\/abbr>"},"3":{"name":"Virginia Electric & Power Co. v. State Corp. Commission","case_number":"Record 831040","citation":"312 S.E.2d 25","date":"1984-01-20","url":"https:\/\/www.courtlistener.com\/opinion\/1255730\/virginia-electric-power-co-v-state-corp-commission\/","abstract":" .\u202f.\u202f. 312 S.E.2d 25 (1984) .\u202f.\u202f. ","court_html":"SCV<\/abbr>"},"4":{"name":"Second National Bank of Culpeper v. New Bank of Culpeper","case_number":"Record 730989","citation":"210 S.E.2d 136","date":"1974-08-28","url":"https:\/\/www.courtlistener.com\/opinion\/1335743\/second-national-bank-of-culpeper-v-new-bank-of-culpeper\/","abstract":" .\u202f.\u202f. 210 S.E.2d 136 (1974) .\u202f.\u202f. ","court_html":"SCV<\/abbr>"},"5":{"name":" .\u202f.\u202f. American Bankers Life Assurance Co. of Florida v. Division .\u202f.\u202f. 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STEPHENSON, J., .\u202f.\u202f. ","court_html":"SCV<\/abbr>"},"8":{"name":"Beneficial Finance Co. v. State Corp. Commission","case_number":"Record No. 850512","citation":"230 Va. 529","date":"1986-01-17","url":"https:\/\/www.courtlistener.com\/opinion\/6928573\/beneficial-finance-co-v-state-corp-commission\/","abstract":" .\u202f.\u202f. THOMAS, J., .\u202f.\u202f. 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The record of this law\u2019s original creation isn\u2019t available online. It has been modified 5 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 1985, chapter 522; in 2000, chapter 58<\/a>; in 2003, chapter 373<\/a>; in 2007, chapter 631<\/a>; in 2010, chapter 675<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":1374491,"object_type":"law","relational_id":346282,"identifier":"12.1-43","token":"12.1\/5\/12.1-43","url":"\/12.1-43\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/12.1-43\/","token":"12.1\/5\/12.1-43","dublin_core":{"Title":"Tax assessments, registration fee assessments, report forms, and correspondence mailed by Commission deemed delivered","Type":"Text","Format":"text\/html","Identifier":"\u00a7 12.1-43","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Tax assessments, registration fee assessments, report forms, and correspondence directed to a corporation, limited liability company, limited partnership, registered limited liability partnership or business trust and mailed by the Commission by first-class mail addressed to the registered agent of the corporation, limited liability company, limited partnership, registered limited liability partnership or business trust at its registered office shall be deemed to have been delivered to the entity.<\/p>

If the corporation, limited liability company, limited partnership, registered limited liability partnership or business trust has no registered agent, such mailing shall be deemed to have been delivered to the entity when mailed by the Commission by first-class mail addressed to the entity at its principal office address or when mailed or delivered in person to any director, the president, vice-president, secretary or any equivalent officer of the corporation, any member or manager of the limited liability company, any general partner of the limited partnership or registered limited liability partnership, or any trustee of the business trust. The names and addresses of such persons and the principal office addresses on record with the Commission shall be conclusive for the purposes of this section.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nTAX ASSESSMENTS, REGISTRATION FEE ASSESSMENTS, REPORT FORMS, AND CORRESPONDENCE\nMAILED BY COMMISSION DEEMED DELIVERED (\u00a7 12.1-43)\n\nTax assessments, registration fee assessments, report forms, and correspondence\ndirected to a corporation, limited liability company, limited partnership,\nregistered limited liability partnership or business trust and mailed by the\nCommission by first-class mail addressed to the registered agent of the\ncorporation, limited liability company, limited partnership, registered limited\nliability partnership or business trust at its registered office shall be deemed\nto have been delivered to the entity.\n\nIf the corporation, limited liability company, limited partnership, registered\nlimited liability partnership or business trust has no registered agent, such\nmailing shall be deemed to have been delivered to the entity when mailed by the\nCommission by first-class mail addressed to the entity at its principal office\naddress or when mailed or delivered in person to any director, the president,\nvice-president, secretary or any equivalent officer of the corporation, any\nmember or manager of the limited liability company, any general partner of the\nlimited partnership or registered limited liability partnership, or any trustee\nof the business trust. The names and addresses of such persons and the principal\noffice addresses on record with the Commission shall be conclusive for the\npurposes of this section.\n\nHISTORY: 1971, Ex. Sess., c. 157; 1985, c. 522; 2000, c. 58; 2003, c. 373; 2007,\nc. 631; 2010, c. 675.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}