{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/38.2-4226.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/38.2-4226.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/38.2-4226.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/38.2-4226.html"}],"law_id":362584,"edition_id":2,"section_id":362584,"structure_id":51779,"section_number":"38.2-4226","catch_line":"Taxation","history":"Code 1950, \u00a7 32-195.15; 1956, c. 268, \u00a7 38.1-828; 1969, Ex. Sess., c. 26; 1979, c. 721; 1980, c. 682; 1986, c. 562; 1987, cc. 565, 655.","full_text":"Except as provided by Chapter 4 of this title, the license tax paid by a nonstock corporation under Chapter 25 of Title 58.1 shall be in lieu of all other state and local license fees or license taxes and state income taxes of the nonstock corporation.\n\n","order_by":null,"text":{"0":{"id":1350450,"text":"Except as provided by Chapter 4 of this title, the license tax paid by a nonstock corporation under Chapter 25 of Title 58.1 shall be in lieu of all other state and local license fees or license taxes and state income taxes of the nonstock corporation.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":51779,"edition_id":2,"name":"In General","identifier":"1","label":"article","depth":3,"order_by":1,"parent_id":51778,"metadata":{"child_laws":37,"child_structures":0},"date_created":"2026-08-02 02:48:29","date_modified":"2026-08-02 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plans","url":"\/38.2-4203\/","token":"38.2\/42\/1\/38.2-4203","metadata":false},{"id":362558,"structure_id":51779,"section_number":"38.2-4204","catch_line":"Merger of nonstock corporations","url":"\/38.2-4204\/","token":"38.2\/42\/1\/38.2-4204","metadata":{"court_decisions":""}},{"id":362557,"structure_id":51779,"section_number":"38.2-4204.1","catch_line":"Commission approval of mergers of nonstock corporations operating prepaid hospital, medical and surgical services plans","url":"\/38.2-4204.1\/","token":"38.2\/42\/1\/38.2-4204.1","metadata":false},{"id":362559,"structure_id":51779,"section_number":"38.2-4205","catch_line":"Dental and optometric services","url":"\/38.2-4205\/","token":"38.2\/42\/1\/38.2-4205","metadata":false},{"id":362560,"structure_id":51779,"section_number":"38.2-4206","catch_line":"Nonstock corporation 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thereon","url":"\/38.2-4219\/","token":"38.2\/42\/1\/38.2-4219","metadata":false},{"id":362578,"structure_id":51779,"section_number":"38.2-4220","catch_line":"Interplan arrangements","url":"\/38.2-4220\/","token":"38.2\/42\/1\/38.2-4220","metadata":false},{"id":362579,"structure_id":51779,"section_number":"38.2-4221","catch_line":"Services of certain practitioners other than physicians to be covered","url":"\/38.2-4221\/","token":"38.2\/42\/1\/38.2-4221","metadata":false},{"id":362580,"structure_id":51779,"section_number":"38.2-4222","catch_line":"Licensing of nonstock corporations","url":"\/38.2-4222\/","token":"38.2\/42\/1\/38.2-4222","metadata":false},{"id":362581,"structure_id":51779,"section_number":"38.2-4223","catch_line":"Renewal of license","url":"\/38.2-4223\/","token":"38.2\/42\/1\/38.2-4223","metadata":false},{"id":362582,"structure_id":51779,"section_number":"38.2-4224","catch_line":"Licensing of 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contracts","url":"\/38.2-4228\/","token":"38.2\/42\/1\/38.2-4228","metadata":false},{"id":362589,"structure_id":51779,"section_number":"38.2-4229","catch_line":"Reinsurance","url":"\/38.2-4229\/","token":"38.2\/42\/1\/38.2-4229","metadata":false},{"id":362587,"structure_id":51779,"section_number":"38.2-4229.1","catch_line":"Conversion to domestic mutual insurer","url":"\/38.2-4229.1\/","token":"38.2\/42\/1\/38.2-4229.1","metadata":false},{"id":362588,"structure_id":51779,"section_number":"38.2-4229.2","catch_line":"Hearings and investigations on effect of other state's law","url":"\/38.2-4229.2\/","token":"38.2\/42\/1\/38.2-4229.2","metadata":false}],"previous_section":{"id":362583,"structure_id":51779,"section_number":"38.2-4225","catch_line":"Repealed","url":"\/38.2-4225\/","token":"38.2\/42\/1\/38.2-4225","metadata":false},"next_section":{"id":362585,"structure_id":51779,"section_number":"38.2-4227","catch_line":"Misleading applications or contracts","url":"\/38.2-4227\/","token":"38.2\/42\/1\/38.2-4227","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/38.2-4226\/","history_text":"<p>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 1956, chapter 268; in 1979, chapter 721; in 1980, chapter 682; in 1986, chapter 562; in 1987, chapters 565 and 655.<\/p>","references":false,"refers_to":false,"permalink":{"id":1443787,"object_type":"law","relational_id":362584,"identifier":"38.2-4226","token":"38.2\/42\/1\/38.2-4226","url":"\/38.2-4226\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/38.2-4226\/","token":"38.2\/42\/1\/38.2-4226","dublin_core":{"Title":"Taxation","Type":"Text","Format":"text\/html","Identifier":"\u00a7 38.2-4226","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Except as provided by Chapter 4 of this title, the license tax paid by a <span class=\"dictionary\">nonstock corporation<\/span> under Chapter 25 of Title 58.1 shall be in lieu of all other <span class=\"dictionary\">state<\/span> and local license fees or license taxes and <span class=\"dictionary\">state<\/span> income taxes of the <span class=\"dictionary\">nonstock corporation<\/span>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nTAXATION (\u00a7 38.2-4226)\n\nExcept as provided by Chapter 4 of this title, the license tax paid by a\nnonstock corporation under Chapter 25 of Title 58.1 shall be in lieu of all\nother state and local license fees or license taxes and state income taxes of\nthe nonstock corporation.\n\nHISTORY: Code 1950, \u00a7 32-195.15; 1956, c. 268, \u00a7 38.1-828; 1969, Ex. Sess., c.\n26; 1979, c. 721; 1980, c. 682; 1986, c. 562; 1987, cc. 565, 655.","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"}}