§ 65.2-1006. Payroll reports of self-insurers and tax thereon; withholding or providing false or misleading information
A. Every employer carrying his own risk under the provisions of § 65.2-801 and every employer member of a licensed group self-insurance association shall, under oath, report to the Workers’ Compensation Commission his payroll subject to the provisions of this title. Such report shall be made in form prescribed by the Commission and at the […]
§ 65.2-1002. Payment of tax
Every insurance carrier required to make such return shall file the same with the Workers’ Compensation Commission within thirty days after the close of the period covered thereby and shall at the same time pay into the state treasury a tax of $2.50 on each $100 of such premiums ascertained as provided in § 65.2-1000, […]
§ 65.2-1003. Failure to file return
If any such insurance carrier shall fail or refuse to make the return required by this title, the State Corporation Commission shall assess the tax against such insurance carrier at the rate herein provided for, on such amount of premiums as it may deem just, and the proceedings thereon shall be the same as if […]
§ 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 […]
§ 65.2-1005. Tax exclusive of other taxes
Any insurance carrier liable to pay a tax upon premiums under this title shall not be liable to pay any other or further tax upon such premiums, or on account thereof, under any other law of this Commonwealth, except as provided in §§ 65.2-1101, 65.2-1201, and Chapter 4 (§ 38.2-400 et seq.) of Title 38.2. […]
§ 65.2-1001. Returns
A. Every such insurance carrier shall, for the twelve months ending December 31 of each year, make a return verified by the affidavits of its president and secretary, or other chief officers or agents, to the Workers’ Compensation Commission stating the amount of such premiums and credits during the period covered by such return. B. […]
§ 65.2-902. Failure to make required reports; civil penalty
A. Any employer, insurance carrier, self-insurer, group self-insurance association, or third party administrator who fails to make any report required by the Commission pursuant to this title shall be assessed a civil penalty of not more than $500 for each failure. If the Commission determines that any such failure is willful, it shall assess a […]
§ 65.2-903. Records not public
The records of the Commission, insofar as they refer to accidents, injuries and settlements, shall not be open to the public but only to the parties satisfying the Commission of their interest in such records and their right to inspect them; however, the Commission shall make its records about an injured employee available to the […]
§ 65.2-1000. Tax for administrative fund
For the purpose of paying the salaries and necessary expenses of the Workers’ Compensation Commission and its assistants and employees in administering and carrying out the provisions of this title, an administrative fund shall be created and maintained in the following manner: 1. Every person, partnership, association, corporation, whether organized under the laws of this […]
§ 65.2-901. Report of number of employees, hours of work, etc.
Every employer shall upon request of the Commission report the number of its employees, hours of their labor and number of days of operation of business. Code 1950, § 65-117; 1968, c. 660, § 65.1-126; 1991, c. 355.