{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-4141.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-4141.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-4141.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-4141.html"}],"law_id":372316,"edition_id":2,"section_id":372316,"structure_id":52985,"section_number":"58.1-4141","catch_line":"Taxation","history":"2020, cc. 1197, 1248.","full_text":"Any gross receipts from on-premises mobile casino gaming shall be included in a casino gaming operator&#8217;s adjusted gross receipts and subject to taxation pursuant to the provisions of Article 9 (\u00a7 58.1-4124 et seq.).\n\n","order_by":null,"text":{"0":{"id":1388279,"text":"Any gross receipts from on-premises mobile casino gaming shall be included in a casino gaming operator&#8217;s adjusted gross receipts and subject to taxation pursuant to the provisions of Article 9 (\u00a7 58.1-4124 et seq.).","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52985,"edition_id":2,"name":"On-premises Mobile Casino Gaming","identifier":"11","label":"article","depth":4,"order_by":11,"parent_id":52974,"metadata":{"child_laws":11,"child_structures":0},"date_created":"2026-08-02 03:09:10","date_modified":"2026-08-02 12:36:19","permalink":{"id":1486377,"object_type":"structure","relational_id":52985,"identifier":"11","token":"58.1\/IV\/41\/11","url":"\/58.1\/IV\/41\/11\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52974,"edition_id":2,"name":"Casino Gaming","identifier":"41","label":"chapter","depth":3,"order_by":2,"parent_id":52970,"metadata":{"child_laws":44,"child_structures":11},"date_created":"2026-08-02 03:09:05","date_modified":"2026-08-02 12:36:18","permalink":{"id":1486323,"object_type":"structure","relational_id":52974,"identifier":"41","token":"58.1\/IV\/41","url":"\/58.1\/IV\/41\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52970,"edition_id":2,"name":"Other Sources of State Revenue","identifier":"IV","label":"subtitle","depth":2,"order_by":5,"parent_id":52815,"metadata":{"child_laws":104,"child_structures":15},"date_created":"2026-08-02 03:08:55","date_modified":"2026-08-02 12:36:17","permalink":{"id":1486075,"object_type":"structure","relational_id":52970,"identifier":"IV","token":"58.1\/IV","url":"\/58.1\/IV\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":372305,"structure_id":52985,"section_number":"58.1-4131","catch_line":"Federal law applicable","url":"\/58.1-4131\/","token":"58.1\/IV\/41\/11\/58.1-4131","metadata":false},{"id":372306,"structure_id":52985,"section_number":"58.1-4132","catch_line":"Authorized on-premises mobile casino gaming","url":"\/58.1-4132\/","token":"58.1\/IV\/41\/11\/58.1-4132","metadata":false},{"id":372307,"structure_id":52985,"section_number":"58.1-4133","catch_line":"Location of primary on-premises mobile casino gaming operation","url":"\/58.1-4133\/","token":"58.1\/IV\/41\/11\/58.1-4133","metadata":false},{"id":372308,"structure_id":52985,"section_number":"58.1-4134","catch_line":"On-premises mobile casino gaming accounts","url":"\/58.1-4134\/","token":"58.1\/IV\/41\/11\/58.1-4134","metadata":false},{"id":372309,"structure_id":52985,"section_number":"58.1-4135","catch_line":"Disposition of inactive, dormant accounts","url":"\/58.1-4135\/","token":"58.1\/IV\/41\/11\/58.1-4135","metadata":false},{"id":372310,"structure_id":52985,"section_number":"58.1-4136","catch_line":"Assistance to people with gambling problem","url":"\/58.1-4136\/","token":"58.1\/IV\/41\/11\/58.1-4136","metadata":{"court_decisions":""}},{"id":372311,"structure_id":52985,"section_number":"58.1-4137","catch_line":"Offering of on-premises mobile casino gaming without approval; penalties","url":"\/58.1-4137\/","token":"58.1\/IV\/41\/11\/58.1-4137","metadata":{"court_decisions":""}},{"id":372312,"structure_id":52985,"section_number":"58.1-4138","catch_line":"Tampering with equipment; penalties","url":"\/58.1-4138\/","token":"58.1\/IV\/41\/11\/58.1-4138","metadata":false},{"id":372313,"structure_id":52985,"section_number":"58.1-4139","catch_line":"Tampering affecting odds, payout; penalties","url":"\/58.1-4139\/","token":"58.1\/IV\/41\/11\/58.1-4139","metadata":false},{"id":372315,"structure_id":52985,"section_number":"58.1-4140","catch_line":"Facilities permitted to conduct on-premises mobile casino gaming; violations, penalties","url":"\/58.1-4140\/","token":"58.1\/IV\/41\/11\/58.1-4140","metadata":false},{"id":372316,"structure_id":52985,"section_number":"58.1-4141","catch_line":"Taxation","url":"\/58.1-4141\/","token":"58.1\/IV\/41\/11\/58.1-4141","metadata":false}],"previous_section":{"id":372315,"structure_id":52985,"section_number":"58.1-4140","catch_line":"Facilities permitted to conduct on-premises mobile casino gaming; violations, penalties","url":"\/58.1-4140\/","token":"58.1\/IV\/41\/11\/58.1-4140","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-4141\/","history_text":"<p>This law was first created in 2020. The record of its establishment is cataloged in chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?201+ful+CHAP1197\">1197<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?201+ful+CHAP1248\">1248<\/a> 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.<\/p>","references":false,"refers_to":[{"id":372297,"section_number":"58.1-4124","catch_line":"Tax rate on adjusted gross receipts","order_by":null,"url":"\/58.1-4124\/"}],"permalink":{"id":1486419,"object_type":"law","relational_id":372316,"identifier":"58.1-4141","token":"58.1\/IV\/41\/11\/58.1-4141","url":"\/58.1-4141\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-4141\/","token":"58.1\/IV\/41\/11\/58.1-4141","dublin_core":{"Title":"Taxation","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-4141","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Any gross receipts from <span class=\"dictionary\">on-premises mobile casino gaming<\/span> shall be included in a <span class=\"dictionary\">casino gaming operator<\/span>&#8217;s <span class=\"dictionary\">adjusted gross receipts<\/span> and subject to taxation pursuant to the provisions of Article 9 (\u00a7&nbsp;<a class=\"law\" title=\"Tax rate on adjusted gross receipts\" href=\"\/58.1-4124\/\">58.1-4124<\/a> et seq.).<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nTAXATION (\u00a7 58.1-4141)\n\nAny gross receipts from on-premises mobile casino gaming shall be included in a\ncasino gaming operator&#8217;s adjusted gross receipts and subject to taxation\npursuant to the provisions of Article 9 (\u00a7 58.1-4124 et seq.).\n\nHISTORY: 2020, cc. 1197, 1248.","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"}}