{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/4.1-614.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/4.1-614.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/4.1-614.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/4.1-614.html"}],"law_id":77437,"edition_id":1,"section_id":77437,"structure_id":14477,"section_number":"4.1-614","catch_line":"Disposition of moneys collected by the Board","history":"2021, Sp. Sess. I, cc. 550, 551.","full_text":"A\n\nAll moneys collected by the Board shall be paid directly and promptly into the state treasury, or shall be deposited to the credit of the State Treasurer in a state depository, without any deductions on account of salaries, fees, costs, charges, expenses, refunds, or claims of any description whatever, as required by § 2.2-1802.\n\t\t\tAll moneys so paid into the state treasury, less the net profits determined pursuant to subsection C, shall be set aside as and constitute an Enterprise Fund, subject to appropriation, for the payment of (i) the salaries and remuneration of the members, agents, and employees of the Board and (ii) all costs and expenses incurred in the administration of this subtitle.B\n\nThe net profits derived under the provisions of this subtitle shall be transferred by the Comptroller to the general fund of the state treasury quarterly, within 50 days after the close of each quarter or as otherwise provided in the appropriation act. As allowed by the Governor, the Board may deduct from the net profits quarterly a sum for the creation of a reserve fund not exceeding the sum of $2.5 million in connection with the administration of this subtitle and to provide for the depreciation on the buildings, plants, and equipment owned, held, or operated by the Board. After accounting for the Authority’s expenses as provided in subsection A, net profits shall be appropriated in the general appropriation act as follows:1\n\nForty percent to pre-kindergarten programs for at-risk three-year-olds and four-year-olds;2\n\nThirty percent to the Cannabis Equity Reinvestment Fund established pursuant to § 2.2-2499.8;3\n\nTwenty-five percent to the Department of Behavioral Health and Developmental Services, which shall distribute such appropriated funds to community services boards for the purpose of administering substance use disorder prevention and treatment programs; and4\n\nFive percent to public health programs, including public awareness campaigns that are designed to prevent drugged driving, discourage consumption by persons younger than 21 years of age, and inform the public of other potential risks.C\n\nAs used in this section, “net profits” means the total of all moneys collected by the Board, less local marijuana tax revenues collected under § 4.1-1004 and distributed pursuant to § 4.1-614 and all costs, expenses, and charges authorized by this section.D\n\nAll local tax revenues collected under § 4.1-1004 shall be paid into the state treasury as provided in subsection A and credited to a special fund, which is hereby created on the Comptroller’s books under the name “Collections of Local Marijuana Taxes.” The revenues shall be credited to the account of the locality in which they were collected. If revenues were collected from a marijuana establishment located in more than one locality by reason of the boundary line or lines passing through the marijuana establishment, tax revenues shall be distributed pro rata among the localities. The Authority shall provide to the Comptroller any records and assistance necessary for the Comptroller to determine the locality to which tax revenues are attributable.\n\t\t\tOn a quarterly basis, the Comptroller shall draw his warrant on the Treasurer of Virginia in the proper amount in favor of each locality entitled to the return of its tax revenues, and such payments shall be charged to the account of each such locality under the special fund created by this section. If errors are made in any such payment, or adjustments are otherwise necessary, whether attributable to refunds to taxpayers, or to some other fact, the errors shall be corrected and adjustments made in the payments for the next quarter.","order_by":null,"text":{"0":{"id":277777,"text":"All moneys collected by the Board shall be paid directly and promptly into the state treasury, or shall be deposited to the credit of the State Treasurer in a state depository, without any deductions on account of salaries, fees, costs, charges, expenses, refunds, or claims of any description whatever, as required by § 2.2-1802.\n\t\t\tAll moneys so paid into the state treasury, less the net profits determined pursuant to subsection C, shall be set aside as and constitute an Enterprise Fund, subject to appropriation, for the payment of (i) the salaries and remuneration of the members, agents, and employees of the Board and (ii) all costs and expenses incurred in the administration of this subtitle.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":277778,"text":"The net profits derived under the provisions of this subtitle shall be transferred by the Comptroller to the general fund of the state treasury quarterly, within 50 days after the close of each quarter or as otherwise provided in the appropriation act. As allowed by the Governor, the Board may deduct from the net profits quarterly a sum for the creation of a reserve fund not exceeding the sum of $2.5 million in connection with the administration of this subtitle and to provide for the depreciation on the buildings, plants, and equipment owned, held, or operated by the Board. After accounting for the Authority’s expenses as provided in subsection A, net profits shall be appropriated in the general appropriation act as follows:","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"B1"},"2":{"id":277779,"text":"Forty percent to pre-kindergarten programs for at-risk three-year-olds and four-year-olds;","type":"section","prefixes":["B","1"],"prefix":"1","entire_prefix":"B1","prefix_anchor":"B1","level":2,"prior_prefix":"B","next_prefix":"B2"},"3":{"id":277780,"text":"Thirty percent to the Cannabis Equity Reinvestment Fund established pursuant to § 2.2-2499.8;","type":"section","prefixes":["B","2"],"prefix":"2","entire_prefix":"B2","prefix_anchor":"B2","level":2,"prior_prefix":"B1","next_prefix":"B3"},"4":{"id":277781,"text":"Twenty-five percent to the Department of Behavioral Health and Developmental Services, which shall distribute such appropriated funds to community services boards for the purpose of administering substance use disorder prevention and treatment programs; and","type":"section","prefixes":["B","3"],"prefix":"3","entire_prefix":"B3","prefix_anchor":"B3","level":2,"prior_prefix":"B2","next_prefix":"B4"},"5":{"id":277782,"text":"Five percent to public health programs, including public awareness campaigns that are designed to prevent drugged driving, discourage consumption by persons younger than 21 years of age, and inform the public of other potential risks.","type":"section","prefixes":["B","4"],"prefix":"4","entire_prefix":"B4","prefix_anchor":"B4","level":2,"prior_prefix":"B3","next_prefix":"C"},"6":{"id":277783,"text":"As used in this section, “net profits” means the total of all moneys collected by the Board, less local marijuana tax revenues collected under § 4.1-1004 and distributed pursuant to § 4.1-614 and all costs, expenses, and charges authorized by this section.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B4","next_prefix":"D"},"7":{"id":277784,"text":"All local tax revenues collected under § 4.1-1004 shall be paid into the state treasury as provided in subsection A and credited to a special fund, which is hereby created on the Comptroller’s books under the name “Collections of Local Marijuana Taxes.” The revenues shall be credited to the account of the locality in which they were collected. If revenues were collected from a marijuana establishment located in more than one locality by reason of the boundary line or lines passing through the marijuana establishment, tax revenues shall be distributed pro rata among the localities. The Authority shall provide to the Comptroller any records and assistance necessary for the Comptroller to determine the locality to which tax revenues are attributable.\n\t\t\tOn a quarterly basis, the Comptroller shall draw his warrant on the Treasurer of Virginia in the proper amount in favor of each locality entitled to the return of its tax revenues, and such payments shall be charged to the account of each such locality under the special fund created by this section. If errors are made in any such payment, or adjustments are otherwise necessary, whether attributable to refunds to taxpayers, or to some other fact, the errors shall be corrected and adjustments made in the payments for the next quarter.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"ancestry":[{"id":14477,"edition_id":1,"name":"General Provisions","identifier":"6","label":"chapter","depth":3,"order_by":1,"parent_id":13297,"metadata":{},"date_created":"2026-06-26 03:48:16","date_modified":"2026-06-26 03:48:16","permalink":{"id":219583,"object_type":"structure","relational_id":14477,"identifier":"6","token":"4.1\/II\/6","url":"\/4.1\/II\/6\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13297,"edition_id":1,"name":"Cannabis Control Act","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":13129,"metadata":{},"date_created":"2026-06-26 03:44:35","date_modified":"2026-06-26 03:44:35","permalink":{"id":219415,"object_type":"structure","relational_id":13297,"identifier":"II","token":"4.1\/II","url":"\/4.1\/II\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13129,"edition_id":1,"name":"Alcoholic Beverage and Cannabis Control","identifier":"4.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:44:19","date_modified":"2026-06-26 03:44:19","permalink":{"id":218569,"object_type":"structure","relational_id":13129,"identifier":"4.1","token":"4.1","url":"\/4.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":71934,"structure_id":14477,"section_number":"4.1-600","catch_line":"Definitions","url":"\/4.1-600\/","token":"4.1\/II\/6\/4.1-600","metadata":false},{"id":57902,"structure_id":14477,"section_number":"4.1-601","catch_line":"Virginia Cannabis Control Authority created; 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deposits in state depositories; credit of fund not paid into general fund; exceptions as to endowments and gifts to institutions; appropriations by federal government","order_by":null,"url":"\/2.2-1802\/"},{"id":53963,"section_number":"2.2-2499.8","catch_line":"Cannabis Equity Reinvestment Fund","order_by":null,"url":"\/2.2-2499.8\/"},{"id":77437,"section_number":"4.1-614","catch_line":"Disposition of moneys collected by the Board","order_by":null,"url":"\/4.1-614\/"}],"permalink":{"id":219641,"object_type":"law","relational_id":77437,"identifier":"4.1-614","token":"4.1\/II\/6\/4.1-614","url":"\/4.1-614\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/4.1-614\/","token":"4.1\/II\/6\/4.1-614","dublin_core":{"Title":"Disposition of moneys collected by the Board","Type":"Text","Format":"text\/html","Identifier":"\u00a7 4.1-614","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> All moneys collected by the Board<\/span> shall be paid directly and promptly into the state treasury, or shall be deposited to the credit of the State Treasurer in a state depository, without any deductions on account of salaries, fees, costs, charges, expenses, refunds, or claims of any description whatever, as required by § 2.2-1802<\/a>.\n\t\t\tAll moneys so paid into the state treasury, less the net profits<\/span> determined pursuant to subsection C, shall be set aside as and constitute an Enterprise Fund, subject to appropriation, for the payment of (i) the salaries and remuneration of the members, agents, and employees of the Board<\/span> and (ii) all costs and expenses incurred in the administration of this subtitle. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The net profits<\/span> derived under the provisions of this subtitle shall be transferred by the Comptroller to the general fund of the state treasury quarterly, within 50 days after the close of each quarter or as otherwise provided in the appropriation act. As allowed by the Governor, the Board<\/span> may deduct from the net profits<\/span> quarterly a sum for the creation of a reserve fund not exceeding the sum of $2.5 million in connection with the administration of this subtitle and to provide for the depreciation on the buildings, plants, and equipment owned, held, or operated by the Board<\/span>. After accounting for the Authority<\/span>’s expenses as provided in subsection A, net profits<\/span> shall be appropriated in the general appropriation act as follows: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Forty percent to pre-kindergarten programs for at-risk three-year-olds and four-year-olds; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Thirty percent to the Cannabis Equity<\/span> Reinvestment Fund established pursuant to § 2.2-2499.8<\/a>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Twenty-five percent to the Department of Behavioral Health and Developmental Services, which shall distribute such appropriated funds to community services<\/span> boards<\/span> for the purpose of administering substance use disorder prevention and treatment programs; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Five percent to public health programs, including public awareness campaigns that are designed to prevent drugged driving, discourage consumption by persons younger than 21 years of age, and inform the public of other potential risks. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> As used in this section, “net profits<\/span>” means the total of all moneys collected by the Board<\/span>, less local marijuana<\/span> tax revenues collected under § 4.1-1004 and distributed pursuant to § 4.1-614<\/a> and all costs, expenses, and charges authorized by this section. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> All local tax revenues collected under § 4.1-1004 shall be paid into the state treasury as provided in subsection A and credited to a special fund, which is hereby created on the Comptroller’s books under the name “Collections of Local Marijuana Taxes.” The revenues shall be credited to the account of the locality in which they were collected. If revenues were collected from a marijuana establishment<\/span> located in more than one locality by reason of the boundary line or lines passing through the marijuana establishment<\/span>, tax revenues shall be distributed pro rata among the localities. The Authority<\/span> shall provide to the Comptroller any records and assistance necessary for the Comptroller to determine the locality to which tax revenues are attributable.\n\t\t\tOn a quarterly basis, the Comptroller shall draw his warrant on the Treasurer of Virginia in the proper amount in favor of each locality entitled to the return of its tax revenues, and such payments shall be charged to the account of each such locality under the special fund created by this section. If errors are made in any such payment, or adjustments are otherwise necessary, whether attributable to refunds to taxpayers, or to some other fact<\/span>, the errors shall be corrected and adjustments made in the payments for the next quarter. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDISPOSITION OF MONEYS COLLECTED BY THE BOARD (\u00a7 4.1-614)\n\nA. All moneys collected by the Board shall be paid directly and promptly into\nthe state treasury, or shall be deposited to the credit of the State Treasurer\nin a state depository, without any deductions on account of salaries, fees,\ncosts, charges, expenses, refunds, or claims of any description whatever, as\nrequired by § 2.2-1802.\n\t\t\tAll moneys so paid into the state treasury, less the net profits determined\npursuant to subsection C, shall be set aside as and constitute an Enterprise\nFund, subject to appropriation, for the payment of (i) the salaries and\nremuneration of the members, agents, and employees of the Board and (ii) all\ncosts and expenses incurred in the administration of this subtitle.\n\nB. The net profits derived under the provisions of this subtitle shall be\ntransferred by the Comptroller to the general fund of the state treasury\nquarterly, within 50 days after the close of each quarter or as otherwise\nprovided in the appropriation act. As allowed by the Governor, the Board may\ndeduct from the net profits quarterly a sum for the creation of a reserve fund\nnot exceeding the sum of $2.5 million in connection with the administration of\nthis subtitle and to provide for the depreciation on the buildings, plants, and\nequipment owned, held, or operated by the Board. After accounting for the\nAuthority’s expenses as provided in subsection A, net profits shall be\nappropriated in the general appropriation act as follows:\n\n 1. Forty percent to pre-kindergarten programs for at-risk three-year-olds and\n four-year-olds;\n\n 2. Thirty percent to the Cannabis Equity Reinvestment Fund established\n pursuant to § 2.2-2499.8;\n\n 3. Twenty-five percent to the Department of Behavioral Health and\n Developmental Services, which shall distribute such appropriated funds to\n community services boards for the purpose of administering substance use\n disorder prevention and treatment programs; and\n\n 4. Five percent to public health programs, including public awareness\n campaigns that are designed to prevent drugged driving, discourage consumption\n by persons younger than 21 years of age, and inform the public of other\n potential risks.\n\nC. As used in this section, “net profits” means the total of all\nmoneys collected by the Board, less local marijuana tax revenues collected under\n§ 4.1-1004 and distributed pursuant to § 4.1-614 and all costs,\nexpenses, and charges authorized by this section.\n\nD. All local tax revenues collected under § 4.1-1004 shall be paid into the\nstate treasury as provided in subsection A and credited to a special fund, which\nis hereby created on the Comptroller’s books under the name\n“Collections of Local Marijuana Taxes.” The revenues shall be\ncredited to the account of the locality in which they were collected. If\nrevenues were collected from a marijuana establishment located in more than one\nlocality by reason of the boundary line or lines passing through the marijuana\nestablishment, tax revenues shall be distributed pro rata among the localities.\nThe Authority shall provide to the Comptroller any records and assistance\nnecessary for the Comptroller to determine the locality to which tax revenues\nare attributable.\n\t\t\tOn a quarterly basis, the Comptroller shall draw his warrant on the Treasurer\nof Virginia in the proper amount in favor of each locality entitled to the\nreturn of its tax revenues, and such payments shall be charged to the account of\neach such locality under the special fund created by this section. If errors are\nmade in any such payment, or adjustments are otherwise necessary, whether\nattributable to refunds to taxpayers, or to some other fact, the errors shall be\ncorrected and adjustments made in the payments for the next quarter.\n\nHISTORY: 2021, Sp. Sess. I, cc. 550, 551.","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}}