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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>362671</law_id><section_number>38.2-4521</section_number><catch_line>Taxation</catch_line><edition url="https://vacode.org/2026/" slug="2026" current="TRUE" last_updated="2026-08-02">2026</edition><structure><unit label="title" level="1" order_by="88" identifier="38.2">Insurance</unit><unit label="chapter" level="2" order_by="47" identifier="45">Dental or Optometric Services Plans</unit></structure><text>
						<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></text><history>1980, c. 682, &#xA7; 38.1-909; 1986, c. 562; 1987, cc. 565, 655.</history><metadata></metadata></law>
