Virginia § 65.2-1004 - Withdrawal from business or failure to pay tax
Full text of Virginia Code of Virginia § 65.2-1004 — Withdrawal from business or failure to pay tax, with citation guidance and answers to common questions.
§ 65.2-1004. Withdrawal from business or failure to pay tax
If any such insurance carrier shall withdraw from business in this Commonwealth before the tax shall fall due, as herein provided, or shall fail or neglect to pay such tax, the Comptroller shall at once proceed to collect the same and may employ such legal process as may be necessary for that purpose, and when so collected he shall pay the same into the state treasury. The suit may be brought by the Comptroller, in his official capacity, in any court of this Commonwealth having jurisdiction. A reasonable attorney's fee may be taxed as costs therein and process may issue to any county of the Commonwealth and may be served as in civil actions, or in the case of an unincorporated association, partnership, interindemnity contract or other plan or scheme, upon any agent of the parties thereto upon whom process may be served under the laws of this Commonwealth.
Code 1950, § 65-124; 1968, c. 660, § 65.1-133; 1991, c. 355.
Source: official Virginia text · Last verified 2026-08-27
Frequently Asked Questions About Virginia § 65.2-1004
What does Code of Virginia § 65.2-1004 cover?
Section 65.2-1004 ("Withdrawal from business or failure to pay tax") is part of the Code of Virginia, the codified statutory law of Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Virginia § 65.2-1004?
A common citation format is "Code of Virginia § 65.2-1004" (Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Virginia official source linked on this page or consult a licensed Virginia attorney.
How does Virginia § 65.2-1004 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Virginia.