{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/32.1-366.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/32.1-366.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/32.1-366.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/32.1-366.html"}],"law_id":73778,"edition_id":1,"section_id":73778,"structure_id":16595,"section_number":"32.1-366","catch_line":"Virginia Health Care Fund established","history":"2004, Sp. Sess. I, c. 3; 2005, cc. 899, 901.","full_text":"A\n\nThere is hereby created in the state treasury a special nonreverting fund to be known as the Virginia Health Care Fund, hereafter referred to as the &#8220;Fund.&#8221; The Fund shall be established on the books of the Comptroller and any moneys remaining in the Fund at the end of each fiscal year shall not revert to the general fund but shall remain in the Fund. For purposes of the Comptroller&#8217;s preliminary and final annual reports required by &#xA7; 2.2-813, however, all deposits to and disbursements from the Fund shall be accounted for as part of the general fund of the state treasury.B\n\nAll revenue received by the Commonwealth pursuant to the provisions of (i) &#xA7;&#xA7; 58.1-1001 and 58.1-1018, (ii) Article 2.1 (&#xA7; 58.1-1021.01 et seq.) of Chapter 10 of Title 58.1, and (iii) &#xA7; 3.2-4203 shall be paid into the state treasury and deposited to the Fund. The Comptroller shall also deposit 40 percent of the Commonwealth&#8217;s allocation pursuant to the Master Settlement Agreement with tobacco product manufacturers, as defined in &#xA7; 3.2-3100, to the Fund. The Fund shall also consist of all recoveries received during a fiscal year resulting from expenditures incurred in the Medicaid program during a prior fiscal year or years to the extent that such amounts represent recoveries of state funds that would otherwise be deposited to the general fund of the state treasury.","order_by":null,"text":{"0":{"id":265306,"text":"There is hereby created in the state treasury a special nonreverting fund to be known as the Virginia Health Care Fund, hereafter referred to as the &#8220;Fund.&#8221; The Fund shall be established on the books of the Comptroller and any moneys remaining in the Fund at the end of each fiscal year shall not revert to the general fund but shall remain in the Fund. For purposes of the Comptroller&#8217;s preliminary and final annual reports required by &#xA7; 2.2-813, however, all deposits to and disbursements from the Fund shall be accounted for as part of the general fund of the state treasury.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":265307,"text":"All revenue received by the Commonwealth pursuant to the provisions of (i) &#xA7;&#xA7; 58.1-1001 and 58.1-1018, (ii) Article 2.1 (&#xA7; 58.1-1021.01 et seq.) of Chapter 10 of Title 58.1, and (iii) &#xA7; 3.2-4203 shall be paid into the state treasury and deposited to the Fund. The Comptroller shall also deposit 40 percent of the Commonwealth&#8217;s allocation pursuant to the Master Settlement Agreement with tobacco product manufacturers, as defined in &#xA7; 3.2-3100, to the Fund. The Fund shall also consist of all recoveries received during a fiscal year resulting from expenditures incurred in the Medicaid program during a prior fiscal year or years to the extent that such amounts represent recoveries of state funds that would otherwise be deposited to the general fund of the state treasury.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":16595,"edition_id":1,"name":"Virginia Health Care Fund","identifier":"15","label":"chapter","depth":2,"order_by":1,"parent_id":12727,"metadata":{},"date_created":"2026-06-26 04:26:02","date_modified":"2026-06-26 04:26:02","permalink":{"id":201705,"object_type":"structure","relational_id":16595,"identifier":"15","token":"32.1\/15","url":"\/32.1\/15\/","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":73778,"structure_id":16595,"section_number":"32.1-366","catch_line":"Virginia Health Care Fund established","url":"\/32.1-366\/","token":"32.1\/15\/32.1-366","metadata":false},{"id":72013,"structure_id":16595,"section_number":"32.1-367","catch_line":"Uses of Virginia Health Care Fund","url":"\/32.1-367\/","token":"32.1\/15\/32.1-367","metadata":false}],"next_section":{"id":72013,"structure_id":16595,"section_number":"32.1-367","catch_line":"Uses of Virginia Health Care Fund","url":"\/32.1-367\/","token":"32.1\/15\/32.1-367","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/32.1-366\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 1 time. 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. That modification is as follows: in 2005, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?051+ful+CHAP0899\">899<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?051+ful+CHAP0901\">901<\/a>.<\/p>","references":[{"id":74884,"section_number":"15.2-2824","catch_line":"Prohibitions on smoking generally; penalty for violation","order_by":null,"url":"\/15.2-2824\/"},{"id":80843,"section_number":"15.2-2826","catch_line":"Designation of \"No-Smoking\" areas; smoking prohibited in \"No-Smoking\" areas; penalty for violation","order_by":null,"url":"\/15.2-2826\/"},{"id":65112,"section_number":"3.2-4203","catch_line":"Withdrawal of escrow funds assigned and contributed to the Commonwealth","order_by":null,"url":"\/3.2-4203\/"},{"id":87038,"section_number":"58.1-1003","catch_line":"How paid; affixing of stamps; records of stamping agents; civil penalties","order_by":null,"url":"\/58.1-1003\/"},{"id":85003,"section_number":"58.1-1009","catch_line":"Preparation, design, and sale of stamps; unlawful sale or purchase of stamps a felony; penalty","order_by":null,"url":"\/58.1-1009\/"},{"id":70094,"section_number":"58.1-1018","catch_line":"Tax imposed on storage, use or consumption of cigarettes; exemption of products on which sales tax has been paid","order_by":null,"url":"\/58.1-1018\/"},{"id":85071,"section_number":"58.1-1021.03","catch_line":"Monthly return and payments of tax","order_by":null,"url":"\/58.1-1021.03\/"},{"id":72156,"section_number":"58.1-1021.05","catch_line":"Use of revenues","order_by":null,"url":"\/58.1-1021.05\/"}],"refers_to":[{"id":75994,"section_number":"2.2-813","catch_line":"Annual report of Comptroller to Governor","order_by":null,"url":"\/2.2-813\/"},{"id":60445,"section_number":"3.2-3100","catch_line":"Definitions","order_by":null,"url":"\/3.2-3100\/"},{"id":65112,"section_number":"3.2-4203","catch_line":"Withdrawal of escrow funds assigned and contributed to the Commonwealth","order_by":null,"url":"\/3.2-4203\/"},{"id":66865,"section_number":"58.1-1001","catch_line":"Tax levied; rate","order_by":null,"url":"\/58.1-1001\/"},{"id":70094,"section_number":"58.1-1018","catch_line":"Tax imposed on storage, use or consumption of cigarettes; exemption of products on which sales tax has been paid","order_by":null,"url":"\/58.1-1018\/"},{"id":73675,"section_number":"58.1-1021.01","catch_line":"Definitions","order_by":null,"url":"\/58.1-1021.01\/"}],"permalink":{"id":201707,"object_type":"law","relational_id":73778,"identifier":"32.1-366","token":"32.1\/15\/32.1-366","url":"\/32.1-366\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/32.1-366\/","token":"32.1\/15\/32.1-366","dublin_core":{"Title":"Virginia Health Care Fund established","Type":"Text","Format":"text\/html","Identifier":"\u00a7 32.1-366","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section id=\"A\"><p><span class=\"prefix-number\">A.<\/span> There is hereby created in the state treasury a special nonreverting fund to be known as the Virginia Health Care Fund, hereafter referred to as the &#8220;Fund.&#8221; The Fund shall be established on the books of the Comptroller and any moneys remaining in the Fund at the end of each fiscal year shall not revert to the general fund but shall remain in the Fund. For purposes of the Comptroller&#8217;s preliminary and final annual reports required by &#xA7; <a class=\"law\" title=\"Annual report of Comptroller to Governor\" href=\"\/2.2-813\/\">2.2-813<\/a>, however, all deposits to and disbursements from the Fund shall be accounted for as part of the general fund of the state treasury. <a id=\"paragraph-265306\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/32.1-366\/#A\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B\"><p><span class=\"prefix-number\">B.<\/span> All revenue received by the Commonwealth pursuant to the provisions of (i) &#xA7;&#xA7; <a class=\"law\" title=\"Tax levied; rate\" href=\"\/58.1-1001\/\">58.1-1001<\/a> and <a class=\"law\" title=\"Tax imposed on storage, use or consumption of cigarettes; exemption of products on which sales tax has been paid\" href=\"\/58.1-1018\/\">58.1-1018<\/a>, (ii) Article 2.1 (&#xA7; <a class=\"law\" title=\"Definitions\" href=\"\/58.1-1021.01\/\">58.1-1021.01<\/a> et seq.) of Chapter 10 of Title 58.1, and (iii) &#xA7; <a class=\"law\" title=\"Withdrawal of escrow funds assigned and contributed to the Commonwealth\" href=\"\/3.2-4203\/\">3.2-4203<\/a> shall be paid into the state treasury and deposited to the Fund. The Comptroller shall also deposit 40 percent of the Commonwealth&#8217;s allocation pursuant to the Master <span class=\"dictionary\">Settlement<\/span> Agreement with tobacco product manufacturers, as defined in &#xA7; <a class=\"law\" title=\"Definitions\" href=\"\/3.2-3100\/\">3.2-3100<\/a>, to the Fund. The Fund shall also consist of all recoveries received during a fiscal year resulting from expenditures incurred in the Medicaid program during a prior fiscal year or years to the extent that such amounts represent recoveries of state funds that would otherwise be deposited to the general fund of the state treasury. <a id=\"paragraph-265307\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/32.1-366\/#B\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nVIRGINIA HEALTH CARE FUND ESTABLISHED (\u00a7 32.1-366)\n\nA. There is hereby created in the state treasury a special nonreverting fund to\nbe known as the Virginia Health Care Fund, hereafter referred to as the\n&#8220;Fund.&#8221; The Fund shall be established on the books of the\nComptroller and any moneys remaining in the Fund at the end of each fiscal year\nshall not revert to the general fund but shall remain in the Fund. For purposes\nof the Comptroller&#8217;s preliminary and final annual reports required by\n&#xA7; 2.2-813, however, all deposits to and disbursements from the Fund shall\nbe accounted for as part of the general fund of the state treasury.\n\nB. All revenue received by the Commonwealth pursuant to the provisions of (i)\n&#xA7;&#xA7; 58.1-1001 and 58.1-1018, (ii) Article 2.1 (&#xA7; 58.1-1021.01 et\nseq.) of Chapter 10 of Title 58.1, and (iii) &#xA7; 3.2-4203 shall be paid into\nthe state treasury and deposited to the Fund. The Comptroller shall also deposit\n40 percent of the Commonwealth&#8217;s allocation pursuant to the Master\nSettlement Agreement with tobacco product manufacturers, as defined in &#xA7;\n3.2-3100, to the Fund. The Fund shall also consist of all recoveries received\nduring a fiscal year resulting from expenditures incurred in the Medicaid\nprogram during a prior fiscal year or years to the extent that such amounts\nrepresent recoveries of state funds that would otherwise be deposited to the\ngeneral fund of the state treasury.\n\nHISTORY: 2004, Sp. Sess. I, c. 3; 2005, cc. 899, 901.","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}}