{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/32.1-360.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/32.1-360.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/32.1-360.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/32.1-360.html"}],"law_id":67761,"edition_id":1,"section_id":67761,"structure_id":14857,"section_number":"32.1-360","catch_line":"Virginia Tobacco Settlement Fund","history":"1999, cc. 880, 962; 2007, c. 345; 2009, cc. 424, 554; 2017, cc. 60, 109.","full_text":"There is hereby created in the state treasury a special nonreverting fund to be known as the Virginia Tobacco Settlement Fund. The Fund shall be established on the books of the Comptroller. Subject to the sale of all or any portion of the Foundation Allocation, 10 percent of the annual amount received by the Commonwealth from the Master Settlement Agreement shall be paid into the state treasury and credited to the Fund. In the event of such sale (i) the Foundation Allocation shall be paid in accordance with the agreement for the period of sale and (ii) the fund shall receive amounts withdrawn from the Endowment in accordance with \u00a7 32.1-361.1. Interest earned on moneys in the Fund shall remain in the Fund and be credited to it. Any moneys remaining in the Fund, including interest thereon, at the end of each fiscal year shall not revert to the general fund but shall remain in the Fund. Moneys in the Fund shall be used solely for the purposes described in this chapter. Expenditures and disbursements from the Fund shall be made by the State Treasurer on warrants issued by the Comptroller upon written authorization signed by the chairman of the Board or his designee. Moneys in the Fund shall be used for the purposes of (a) discouraging, eliminating or preventing the use of tobacco products by minors, including but not limited to, educational and awareness programs on the health effects of tobacco use on minors and laws restricting the distribution of tobacco products to minors; (b) reducing childhood obesity, including but not limited to educational and awareness programs, implementing evidence-based practices, and assisting schools and communities with related policies and programs; and (c) preventing and reducing substance use by youth in the Commonwealth, including but not limited to educational and awareness programs, implementing evidence-based practices, and assisting schools and communities with related policies and programs.","order_by":null,"text":{"0":{"id":245445,"text":"There is hereby created in the state treasury a special nonreverting fund to be known as the Virginia Tobacco Settlement Fund. The Fund shall be established on the books of the Comptroller. Subject to the sale of all or any portion of the Foundation Allocation, 10 percent of the annual amount received by the Commonwealth from the Master Settlement Agreement shall be paid into the state treasury and credited to the Fund. In the event of such sale (i) the Foundation Allocation shall be paid in accordance with the agreement for the period of sale and (ii) the fund shall receive amounts withdrawn from the Endowment in accordance with \u00a7 32.1-361.1. Interest earned on moneys in the Fund shall remain in the Fund and be credited to it. Any moneys remaining in the Fund, including interest thereon, at the end of each fiscal year shall not revert to the general fund but shall remain in the Fund. Moneys in the Fund shall be used solely for the purposes described in this chapter. Expenditures and disbursements from the Fund shall be made by the State Treasurer on warrants issued by the Comptroller upon written authorization signed by the chairman of the Board or his designee. Moneys in the Fund shall be used for the purposes of (a) discouraging, eliminating or preventing the use of tobacco products by minors, including but not limited to, educational and awareness programs on the health effects of tobacco use on minors and laws restricting the distribution of tobacco products to minors; (b) reducing childhood obesity, including but not limited to educational and awareness programs, implementing evidence-based practices, and assisting schools and communities with related policies and programs; and (c) preventing and reducing substance use by youth in the Commonwealth, including but not limited to educational and awareness programs, implementing evidence-based practices, and assisting schools and communities with related policies and programs.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14857,"edition_id":1,"name":"Virginia Foundation for Healthy Youth","identifier":"14","label":"chapter","depth":2,"order_by":1,"parent_id":12727,"metadata":{},"date_created":"2026-06-26 03:50:26","date_modified":"2026-06-26 03:50:26","permalink":{"id":201651,"object_type":"structure","relational_id":14857,"identifier":"14","token":"32.1\/14","url":"\/32.1\/14\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12727,"edition_id":1,"name":"Health","identifier":"32.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":201099,"object_type":"structure","relational_id":12727,"identifier":"32.1","token":"32.1","url":"\/32.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":70018,"structure_id":14857,"section_number":"32.1-354","catch_line":"Definitions","url":"\/32.1-354\/","token":"32.1\/14\/32.1-354","metadata":false},{"id":61722,"structure_id":14857,"section_number":"32.1-355","catch_line":"Virginia Foundation for Healthy Youth created; purposes","url":"\/32.1-355\/","token":"32.1\/14\/32.1-355","metadata":false},{"id":86400,"structure_id":14857,"section_number":"32.1-356","catch_line":"Powers of the Foundation","url":"\/32.1-356\/","token":"32.1\/14\/32.1-356","metadata":false},{"id":72363,"structure_id":14857,"section_number":"32.1-357","catch_line":"Board of Trustees; appointment; officers; quorum; executive committee; compensation and expenses","url":"\/32.1-357\/","token":"32.1\/14\/32.1-357","metadata":false},{"id":83373,"structure_id":14857,"section_number":"32.1-358","catch_line":"Appointment of director; counsel to the Board and Foundation","url":"\/32.1-358\/","token":"32.1\/14\/32.1-358","metadata":false},{"id":60015,"structure_id":14857,"section_number":"32.1-359","catch_line":"Duties of the Board","url":"\/32.1-359\/","token":"32.1\/14\/32.1-359","metadata":false},{"id":67761,"structure_id":14857,"section_number":"32.1-360","catch_line":"Virginia Tobacco Settlement Fund","url":"\/32.1-360\/","token":"32.1\/14\/32.1-360","metadata":false},{"id":70903,"structure_id":14857,"section_number":"32.1-361","catch_line":"Use of moneys distributed","url":"\/32.1-361\/","token":"32.1\/14\/32.1-361","metadata":false},{"id":85396,"structure_id":14857,"section_number":"32.1-361.1","catch_line":"Virginia Foundation for Healthy Youth Endowment","url":"\/32.1-361.1\/","token":"32.1\/14\/32.1-361.1","metadata":false},{"id":56775,"structure_id":14857,"section_number":"32.1-362","catch_line":"Audit","url":"\/32.1-362\/","token":"32.1\/14\/32.1-362","metadata":false},{"id":86027,"structure_id":14857,"section_number":"32.1-363","catch_line":"Forms of accounts and records","url":"\/32.1-363\/","token":"32.1\/14\/32.1-363","metadata":false},{"id":61783,"structure_id":14857,"section_number":"32.1-364","catch_line":"Reports to the Governor and General Assembly","url":"\/32.1-364\/","token":"32.1\/14\/32.1-364","metadata":false},{"id":57111,"structure_id":14857,"section_number":"32.1-365","catch_line":"Public purpose; exemption from taxation","url":"\/32.1-365\/","token":"32.1\/14\/32.1-365","metadata":false}],"previous_section":{"id":60015,"structure_id":14857,"section_number":"32.1-359","catch_line":"Duties of the Board","url":"\/32.1-359\/","token":"32.1\/14\/32.1-359","metadata":false},"next_section":{"id":70903,"structure_id":14857,"section_number":"32.1-361","catch_line":"Use of moneys distributed","url":"\/32.1-361\/","token":"32.1\/14\/32.1-361","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/32.1-360\/","history_text":"

This law was first created in 1999. The record of its establishment is cataloged in chapters 880<\/a> and 962<\/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. It has been modified 3 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 2007, chapter 345<\/a>; in 2009, chapters 424<\/a> and 554<\/a>; in 2017, chapters 60<\/a> and 109<\/a>.<\/p>","references":[{"id":70018,"section_number":"32.1-354","catch_line":"Definitions","order_by":null,"url":"\/32.1-354\/"}],"refers_to":[{"id":85396,"section_number":"32.1-361.1","catch_line":"Virginia Foundation for Healthy Youth Endowment","order_by":null,"url":"\/32.1-361.1\/"}],"permalink":{"id":201677,"object_type":"law","relational_id":67761,"identifier":"32.1-360","token":"32.1\/14\/32.1-360","url":"\/32.1-360\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/32.1-360\/","token":"32.1\/14\/32.1-360","dublin_core":{"Title":"Virginia Tobacco Settlement Fund","Type":"Text","Format":"text\/html","Identifier":"\u00a7 32.1-360","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

There is hereby created in the state treasury a special nonreverting fund<\/span> to be known as the Virginia Tobacco Settlement<\/span> Fund<\/span>. The Fund<\/span> shall be established on the books of the Comptroller. Subject to the sale of all or any portion of the Foundation Allocation<\/span>, 10 percent of the annual amount received by the Commonwealth from the Master Settlement<\/span> Agreement<\/span> shall be paid into the state treasury and credited to the Fund<\/span>. In the event of such sale (i) the Foundation Allocation<\/span> shall be paid in accordance with the agreement<\/span> for the period of sale<\/span> and (ii) the fund<\/span> shall receive amounts withdrawn from the Endowment<\/span> in accordance with \u00a7 32.1-361.1<\/a>. Interest earned on moneys in the Fund<\/span> shall remain in the Fund<\/span> and be credited to it. Any moneys remaining in the Fund<\/span>, including interest thereon, at the end of each fiscal year shall not revert to the general fund<\/span> but shall remain in the Fund<\/span>. Moneys in the Fund<\/span> shall be used solely for the purposes described in this chapter. Expenditures and disbursements from the Fund<\/span> shall be made by the State Treasurer on warrants issued by the Comptroller upon written authorization signed by the chairman of the Board<\/span> or his designee. Moneys in the Fund<\/span> shall be used for the purposes of (a) discouraging, eliminating or preventing the use of tobacco products by minors<\/span>, including but not limited to, educational and awareness programs on the health effects of tobacco use on minors<\/span> and laws<\/span> restricting the distribution of tobacco products to minors<\/span>; (b) reducing childhood obesity, including but not limited to educational and awareness programs, implementing evidence<\/span>-based practices, and assisting schools and communities with related policies and programs; and (c) preventing and reducing substance use by youth in the Commonwealth, including but not limited to educational and awareness programs, implementing evidence<\/span>-based practices, and assisting schools and communities with related policies and programs.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nVIRGINIA TOBACCO SETTLEMENT FUND (\u00a7 32.1-360)\n\nThere is hereby created in the state treasury a special nonreverting fund to be\nknown as the Virginia Tobacco Settlement Fund. The Fund shall be established on\nthe books of the Comptroller. Subject to the sale of all or any portion of the\nFoundation Allocation, 10 percent of the annual amount received by the\nCommonwealth from the Master Settlement Agreement shall be paid into the state\ntreasury and credited to the Fund. In the event of such sale (i) the Foundation\nAllocation shall be paid in accordance with the agreement for the period of sale\nand (ii) the fund shall receive amounts withdrawn from the Endowment in\naccordance with \u00a7 32.1-361.1. Interest earned on moneys in the Fund shall\nremain in the Fund and be credited to it. Any moneys remaining in the Fund,\nincluding interest thereon, at the end of each fiscal year shall not revert to\nthe general fund but shall remain in the Fund. Moneys in the Fund shall be used\nsolely for the purposes described in this chapter. Expenditures and\ndisbursements from the Fund shall be made by the State Treasurer on warrants\nissued by the Comptroller upon written authorization signed by the chairman of\nthe Board or his designee. Moneys in the Fund shall be used for the purposes of\n(a) discouraging, eliminating or preventing the use of tobacco products by\nminors, including but not limited to, educational and awareness programs on the\nhealth effects of tobacco use on minors and laws restricting the distribution of\ntobacco products to minors; (b) reducing childhood obesity, including but not\nlimited to educational and awareness programs, implementing evidence-based\npractices, and assisting schools and communities with related policies and\nprograms; and (c) preventing and reducing substance use by youth in the\nCommonwealth, including but not limited to educational and awareness programs,\nimplementing evidence-based practices, and assisting schools and communities\nwith related policies and programs.\n\nHISTORY: 1999, cc. 880, 962; 2007, c. 345; 2009, cc. 424, 554; 2017, cc. 60,\n109.","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}}