{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/2.2-813.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/2.2-813.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/2.2-813.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/2.2-813.1.html"}],"law_id":65521,"edition_id":1,"section_id":65521,"structure_id":14438,"section_number":"2.2-813.1","catch_line":"Biannual disclosure by Comptroller of revenue sources collected","history":"2003, c. 174.","full_text":"The Comptroller shall post on the Internet website for the Department of Accounts the following information according to the following schedule: (i) no later than October 1 of each year, the total amount of each revenue source collected by the Commonwealth for the most recent six-month period ending June 30, and (ii) no later than April 1 of each year, the total amount of each revenue source collected by the Commonwealth for the most recent six-month period ending December 30. The Comptroller shall include in the information posted any Auditor of Public Accounts control findings that any revenue source was used for any purpose other than the purpose originally established in law for such revenue source.\n\t\tThis section may be referred to as the Virginia Truth in Revenue Source Reporting Act.","order_by":null,"text":{"0":{"id":238229,"text":"The Comptroller shall post on the Internet website for the Department of Accounts the following information according to the following schedule: (i) no later than October 1 of each year, the total amount of each revenue source collected by the Commonwealth for the most recent six-month period ending June 30, and (ii) no later than April 1 of each year, the total amount of each revenue source collected by the Commonwealth for the most recent six-month period ending December 30. The Comptroller shall include in the information posted any Auditor of Public Accounts control findings that any revenue source was used for any purpose other than the purpose originally established in law for such revenue source.\n\t\tThis section may be referred to as the Virginia Truth in Revenue Source Reporting Act.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14438,"edition_id":1,"name":"General Provisions","identifier":"1","label":"article","depth":5,"order_by":1,"parent_id":14437,"metadata":{},"date_created":"2026-06-26 03:48:08","date_modified":"2026-06-26 03:48:08","permalink":{"id":173813,"object_type":"structure","relational_id":14438,"identifier":"1","token":"2.2\/I\/C\/8\/1","url":"\/2.2\/I\/C\/8\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14437,"edition_id":1,"name":"Department of Accounts","identifier":"8","label":"chapter","depth":4,"order_by":1,"parent_id":13092,"metadata":{},"date_created":"2026-06-26 03:48:08","date_modified":"2026-06-26 03:48:08","permalink":{"id":173811,"object_type":"structure","relational_id":14437,"identifier":"8","token":"2.2\/I\/C\/8","url":"\/2.2\/I\/C\/8\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13092,"edition_id":1,"name":"State Agencies Related to the General Operation of Government","identifier":"C","label":"part","depth":3,"order_by":1,"parent_id":12784,"metadata":{},"date_created":"2026-06-26 03:44:16","date_modified":"2026-06-26 03:44:16","permalink":{"id":172453,"object_type":"structure","relational_id":13092,"identifier":"C","token":"2.2\/I\/C","url":"\/2.2\/I\/C\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12784,"edition_id":1,"name":"Organization of State Government","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12749,"metadata":{},"date_created":"2026-06-26 03:43:53","date_modified":"2026-06-26 03:43:53","permalink":{"id":171455,"object_type":"structure","relational_id":12784,"identifier":"I","token":"2.2\/I","url":"\/2.2\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12749,"edition_id":1,"name":"Administration of Government","identifier":"2.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:51","date_modified":"2026-06-26 03:43:51","permalink":{"id":171453,"object_type":"structure","relational_id":12749,"identifier":"2.2","token":"2.2","url":"\/2.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":84371,"structure_id":14438,"section_number":"2.2-800","catch_line":"Department of Accounts created; appointment of Comptroller; oath","url":"\/2.2-800\/","token":"2.2\/I\/C\/8\/1\/2.2-800","metadata":false},{"id":60661,"structure_id":14438,"section_number":"2.2-801","catch_line":"Comptroller to appoint administrative assistants, etc","url":"\/2.2-801\/","token":"2.2\/I\/C\/8\/1\/2.2-801","metadata":false},{"id":67777,"structure_id":14438,"section_number":"2.2-802","catch_line":"General accounting and clearance through Comptroller","url":"\/2.2-802\/","token":"2.2\/I\/C\/8\/1\/2.2-802","metadata":false},{"id":78832,"structure_id":14438,"section_number":"2.2-803","catch_line":"Financial accounting and control","url":"\/2.2-803\/","token":"2.2\/I\/C\/8\/1\/2.2-803","metadata":false},{"id":76139,"structure_id":14438,"section_number":"2.2-803.1","catch_line":"Processing of payroll and other transactions by certain institutions of higher education","url":"\/2.2-803.1\/","token":"2.2\/I\/C\/8\/1\/2.2-803.1","metadata":false},{"id":60431,"structure_id":14438,"section_number":"2.2-804","catch_line":"Recovery of certain improper payments to state officers and employees","url":"\/2.2-804\/","token":"2.2\/I\/C\/8\/1\/2.2-804","metadata":false},{"id":85319,"structure_id":14438,"section_number":"2.2-805","catch_line":"Fiscal year","url":"\/2.2-805\/","token":"2.2\/I\/C\/8\/1\/2.2-805","metadata":false},{"id":63329,"structure_id":14438,"section_number":"2.2-806","catch_line":"Reports and payments by city and county treasurers, and clerks of court; deposits of state income tax payments","url":"\/2.2-806\/","token":"2.2\/I\/C\/8\/1\/2.2-806","metadata":false},{"id":81293,"structure_id":14438,"section_number":"2.2-807","catch_line":"Monthly reports of state departments, divisions, etc., receiving public funds","url":"\/2.2-807\/","token":"2.2\/I\/C\/8\/1\/2.2-807","metadata":false},{"id":75888,"structure_id":14438,"section_number":"2.2-808","catch_line":"Collection of delinquent taxes","url":"\/2.2-808\/","token":"2.2\/I\/C\/8\/1\/2.2-808","metadata":false},{"id":66694,"structure_id":14438,"section_number":"2.2-809","catch_line":"When accounts on Comptroller's books to be balanced; general ledger of accounts","url":"\/2.2-809\/","token":"2.2\/I\/C\/8\/1\/2.2-809","metadata":false},{"id":57184,"structure_id":14438,"section_number":"2.2-810","catch_line":"Judges and clerks to certify to Supreme Court lists of all allowances made by courts","url":"\/2.2-810\/","token":"2.2\/I\/C\/8\/1\/2.2-810","metadata":false},{"id":82901,"structure_id":14438,"section_number":"2.2-811","catch_line":"Cancellation of state bonds received in settlement of claims","url":"\/2.2-811\/","token":"2.2\/I\/C\/8\/1\/2.2-811","metadata":false},{"id":58247,"structure_id":14438,"section_number":"2.2-812","catch_line":"What Comptroller may do with old books and papers","url":"\/2.2-812\/","token":"2.2\/I\/C\/8\/1\/2.2-812","metadata":false},{"id":75994,"structure_id":14438,"section_number":"2.2-813","catch_line":"Annual report of Comptroller to Governor","url":"\/2.2-813\/","token":"2.2\/I\/C\/8\/1\/2.2-813","metadata":false},{"id":65521,"structure_id":14438,"section_number":"2.2-813.1","catch_line":"Biannual disclosure by Comptroller of revenue sources collected","url":"\/2.2-813.1\/","token":"2.2\/I\/C\/8\/1\/2.2-813.1","metadata":false},{"id":55803,"structure_id":14438,"section_number":"2.2-813.2","catch_line":"Biannual disclosure by Comptroller of other obligations of the Commonwealth","url":"\/2.2-813.2\/","token":"2.2\/I\/C\/8\/1\/2.2-813.2","metadata":false}],"previous_section":{"id":75994,"structure_id":14438,"section_number":"2.2-813","catch_line":"Annual report of Comptroller to Governor","url":"\/2.2-813\/","token":"2.2\/I\/C\/8\/1\/2.2-813","metadata":false},"next_section":{"id":55803,"structure_id":14438,"section_number":"2.2-813.2","catch_line":"Biannual disclosure by Comptroller of other obligations of the Commonwealth","url":"\/2.2-813.2\/","token":"2.2\/I\/C\/8\/1\/2.2-813.2","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/2.2-813.1\/","history_text":"

This law was first created in 2003. The record of its establishment is cataloged in chapter 174<\/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":false,"permalink":{"id":173875,"object_type":"law","relational_id":65521,"identifier":"2.2-813.1","token":"2.2\/I\/C\/8\/1\/2.2-813.1","url":"\/2.2-813.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/2.2-813.1\/","token":"2.2\/I\/C\/8\/1\/2.2-813.1","dublin_core":{"Title":"Biannual disclosure by Comptroller of revenue sources collected","Type":"Text","Format":"text\/html","Identifier":"\u00a7 2.2-813.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The Comptroller shall post on the Internet website for the Department of Accounts the following information according to the following schedule: (i) no later than October 1 of each year, the total amount of each revenue source collected by the Commonwealth for the most recent six-month period ending June 30, and (ii) no later than April 1 of each year, the total amount of each revenue source collected by the Commonwealth for the most recent six-month period ending December 30. The Comptroller shall include in the information posted any Auditor of Public Accounts control findings<\/span> that any revenue source was used for any purpose other than the purpose originally established in law<\/span> for such revenue source.\n\t\tThis section may be referred to as the Virginia Truth in Revenue Source Reporting Act.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nBIANNUAL DISCLOSURE BY COMPTROLLER OF REVENUE SOURCES COLLECTED (\u00a7 2.2-813.1)\n\nThe Comptroller shall post on the Internet website for the Department of\nAccounts the following information according to the following schedule: (i) no\nlater than October 1 of each year, the total amount of each revenue source\ncollected by the Commonwealth for the most recent six-month period ending June\n30, and (ii) no later than April 1 of each year, the total amount of each\nrevenue source collected by the Commonwealth for the most recent six-month\nperiod ending December 30. The Comptroller shall include in the information\nposted any Auditor of Public Accounts control findings that any revenue source\nwas used for any purpose other than the purpose originally established in law\nfor such revenue source.\n\t\tThis section may be referred to as the Virginia Truth in Revenue Source\nReporting Act.\n\nHISTORY: 2003, c. 174.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}