Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-2530
Double taxation respecting same direct gross premium income negated
Official textlaw.lis.virginia.gov
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.
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Nearby sections (25 sections)
- 58.1-2509 · Certain other provisions not affected by chapter
- 58.1-2510 · Tax credit for retaliatory costs paid to other states
- 58.1-2520 · Requirement of declaration
- 58.1-2521 · Time for filing declarations of estimated tax
- 58.1-2522 · Amendments to declaration
- 58.1-2523 · Payment of estimated tax
- 58.1-2524 · Payments are on account of tax for license year
- 58.1-2525 · Extensions of time
- 58.1-2526 · Where declarations filed and how payments made; refunding…
- 58.1-2527 · Failure to pay estimated tax
- 58.1-2528 · Exception to § 58.1-2527
- 58.1-2529 · Other provisions of this chapter not affected by this…
- 58.1-2530 · Double taxation respecting same direct gross premium income…
- 58.1-2531 · Distribution of certain revenue
- 58.1-2532 · Exchange of information
- 58.1-2533 · Reimbursement for certain costs
- 58.1-2600 · Definitions
- 58.1-2601 · Boundaries of certain political units to be furnished…
- 58.1-2602 · Local authorities to examine assessments and inform…
- 58.1-2603 · Local levies to be extended by commissioners of the…
- 58.1-2604 · Assessed valuation
- 58.1-2605 · Repealed
- 58.1-2606 · Local taxation of real and tangible personal property of…
- 58.1-2606.1 · Local taxation for solar photovoltaic projects five…
- 58.1-2607 · Local taxation of real and tangible personal property of…