{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/38.2-4521.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/38.2-4521.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/38.2-4521.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/38.2-4521.html"}],"law_id":362671,"edition_id":2,"section_id":362671,"structure_id":51783,"section_number":"38.2-4521","catch_line":"Taxation","history":"1980, c. 682, \u00a7 38.1-909; 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":1350762,"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":51783,"edition_id":2,"name":"Dental or Optometric Services Plans","identifier":"45","label":"chapter","depth":2,"order_by":47,"parent_id":51644,"metadata":{"child_laws":25,"child_structures":0},"date_created":"2026-08-02 02:48:40","date_modified":"2026-08-02 12:33:19","permalink":{"id":1444053,"object_type":"structure","relational_id":51783,"identifier":"45","token":"38.2\/45","url":"\/38.2\/45\/","edition_id":2,"permalink":0,"preferred":1}},{"id":51644,"edition_id":2,"name":"Insurance","identifier":"38.2","label":"title","depth":1,"order_by":88,"parent_id":null,"metadata":{"child_laws":1890,"child_structures":173},"date_created":"2026-08-02 02:45:30","date_modified":"2026-08-02 12:32:55","permalink":{"id":1437663,"object_type":"structure","relational_id":51644,"identifier":"38.2","token":"38.2","url":"\/38.2\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":362649,"structure_id":51783,"section_number":"38.2-4500","catch_line":"Applicability of chapter","url":"\/38.2-4500\/","token":"38.2\/45\/38.2-4500","metadata":false},{"id":362650,"structure_id":51783,"section_number":"38.2-4501","catch_line":"Definitions","url":"\/38.2-4501\/","token":"38.2\/45\/38.2-4501","metadata":false},{"id":362651,"structure_id":51783,"section_number":"38.2-4502","catch_line":"Dental services plans","url":"\/38.2-4502\/","token":"38.2\/45\/38.2-4502","metadata":false},{"id":362652,"structure_id":51783,"section_number":"38.2-4503","catch_line":"Optometric services plans","url":"\/38.2-4503\/","token":"38.2\/45\/38.2-4503","metadata":false},{"id":362653,"structure_id":51783,"section_number":"38.2-4504","catch_line":"Nonstock corporation required","url":"\/38.2-4504\/","token":"38.2\/45\/38.2-4504","metadata":false},{"id":362654,"structure_id":51783,"section_number":"38.2-4505","catch_line":"Liability of participants","url":"\/38.2-4505\/","token":"38.2\/45\/38.2-4505","metadata":false},{"id":362655,"structure_id":51783,"section_number":"38.2-4506","catch_line":"Terms of participation","url":"\/38.2-4506\/","token":"38.2\/45\/38.2-4506","metadata":false},{"id":362656,"structure_id":51783,"section_number":"38.2-4507","catch_line":"Change of participants","url":"\/38.2-4507\/","token":"38.2\/45\/38.2-4507","metadata":false},{"id":362657,"structure_id":51783,"section_number":"38.2-4508","catch_line":"Board of directors of nonstock corporation","url":"\/38.2-4508\/","token":"38.2\/45\/38.2-4508","metadata":false},{"id":362659,"structure_id":51783,"section_number":"38.2-4509","catch_line":"Application of certain laws","url":"\/38.2-4509\/","token":"38.2\/45\/38.2-4509","metadata":false},{"id":362658,"structure_id":51783,"section_number":"38.2-4509.1","catch_line":"Rehabilitation, liquidation, conservation","url":"\/38.2-4509.1\/","token":"38.2\/45\/38.2-4509.1","metadata":false},{"id":362660,"structure_id":51783,"section_number":"38.2-4510","catch_line":"Quarterly reports","url":"\/38.2-4510\/","token":"38.2\/45\/38.2-4510","metadata":false},{"id":362661,"structure_id":51783,"section_number":"38.2-4511","catch_line":"Corporation's contracts with participating dentists or optometrists","url":"\/38.2-4511\/","token":"38.2\/45\/38.2-4511","metadata":false},{"id":362662,"structure_id":51783,"section_number":"38.2-4512","catch_line":"Contracts between participating dentists or optometrists and subscribers","url":"\/38.2-4512\/","token":"38.2\/45\/38.2-4512","metadata":false},{"id":362663,"structure_id":51783,"section_number":"38.2-4513","catch_line":"Subscriber to have free choice of practitioners available","url":"\/38.2-4513\/","token":"38.2\/45\/38.2-4513","metadata":false},{"id":362664,"structure_id":51783,"section_number":"38.2-4514","catch_line":"Subscriber to be advised in writing as to benefits and limitations thereon","url":"\/38.2-4514\/","token":"38.2\/45\/38.2-4514","metadata":false},{"id":362665,"structure_id":51783,"section_number":"38.2-4515","catch_line":"Geographical area","url":"\/38.2-4515\/","token":"38.2\/45\/38.2-4515","metadata":false},{"id":362666,"structure_id":51783,"section_number":"38.2-4516","catch_line":"Interplan arrangements","url":"\/38.2-4516\/","token":"38.2\/45\/38.2-4516","metadata":false},{"id":362667,"structure_id":51783,"section_number":"38.2-4517","catch_line":"Licensing of nonstock corporation","url":"\/38.2-4517\/","token":"38.2\/45\/38.2-4517","metadata":false},{"id":362668,"structure_id":51783,"section_number":"38.2-4518","catch_line":"Renewal of nonstock corporation license","url":"\/38.2-4518\/","token":"38.2\/45\/38.2-4518","metadata":false},{"id":362669,"structure_id":51783,"section_number":"38.2-4519","catch_line":"Licensing of agents","url":"\/38.2-4519\/","token":"38.2\/45\/38.2-4519","metadata":false},{"id":362670,"structure_id":51783,"section_number":"38.2-4520","catch_line":"Corporate restrictions","url":"\/38.2-4520\/","token":"38.2\/45\/38.2-4520","metadata":false},{"id":362671,"structure_id":51783,"section_number":"38.2-4521","catch_line":"Taxation","url":"\/38.2-4521\/","token":"38.2\/45\/38.2-4521","metadata":false},{"id":362672,"structure_id":51783,"section_number":"38.2-4522","catch_line":"Misleading applications or contracts","url":"\/38.2-4522\/","token":"38.2\/45\/38.2-4522","metadata":false},{"id":362673,"structure_id":51783,"section_number":"38.2-4523","catch_line":"Controversies involving subscription contracts","url":"\/38.2-4523\/","token":"38.2\/45\/38.2-4523","metadata":false}],"previous_section":{"id":362670,"structure_id":51783,"section_number":"38.2-4520","catch_line":"Corporate restrictions","url":"\/38.2-4520\/","token":"38.2\/45\/38.2-4520","metadata":false},"next_section":{"id":362672,"structure_id":51783,"section_number":"38.2-4522","catch_line":"Misleading applications or contracts","url":"\/38.2-4522\/","token":"38.2\/45\/38.2-4522","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/38.2-4521\/","history_text":"<p>This law was first created in 1980. The record of its establishment is cataloged in chapter 682 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1980 \u201cActs\u201d aren\u2019t available online. It has been modified 2 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 1986, chapter 562; in 1987, chapters 565 and 655.<\/p>","references":false,"refers_to":false,"permalink":{"id":1444143,"object_type":"law","relational_id":362671,"identifier":"38.2-4521","token":"38.2\/45\/38.2-4521","url":"\/38.2-4521\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/38.2-4521\/","token":"38.2\/45\/38.2-4521","dublin_core":{"Title":"Taxation","Type":"Text","Format":"text\/html","Identifier":"\u00a7 38.2-4521","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 38.2-4521)\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: 1980, c. 682, \u00a7 38.1-909; 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"}}