{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1410.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1410.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1410.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1410.html"}],"law_id":64640,"edition_id":1,"section_id":64640,"structure_id":15296,"section_number":"58.1-1410","catch_line":"Disposition of funds","history":"Code 1950, \u00a7 58-685.50; 1981, c. 405; 1984, c. 675; 1994, c. 322; 1997, c. 877; 2020, c. 958.","full_text":"Funds collected hereunder by the Tax Commissioner shall be paid into the general fund of the state treasury and allocated to the game protection fund in the following manner:\n\t\tNot later than thirty days after the close of each quarter, the Comptroller shall transfer to the game protection fund the appropriate percentage of collections to be dedicated to such fund. The Comptroller may make such adjustments as necessary in subsequent quarters subject to the audit report of the Auditor of Public Accounts.\n\t\tSuch funds shall be made available only to the Department of Wildlife Resources for the following: boating-related activities and expenses, and to enhance and improve recreation opportunities for boaters, including but not limited to land acquisition, capital projects, maintenance, and facilities for boating access to the waters of the Commonwealth; boating safety law enforcement, including salaries, benefits, equipment and overtime expenses for conservation police officers so assigned; boating and other aquatic resource educational activities, including personnel, and education and safety materials; boating-related expenses for required reporting to federal and state officials; information management costs, including personnel, hardware, and software needed to better serve boating customers; and related administrative costs for boating-related activities, including human resources, accounting, public relations, administration and facilities to support and house necessary boating-related personnel and equipment.","order_by":null,"text":{"0":{"id":235235,"text":"Funds collected hereunder by the Tax Commissioner shall be paid into the general fund of the state treasury and allocated to the game protection fund in the following manner:\n\t\tNot later than thirty days after the close of each quarter, the Comptroller shall transfer to the game protection fund the appropriate percentage of collections to be dedicated to such fund. The Comptroller may make such adjustments as necessary in subsequent quarters subject to the audit report of the Auditor of Public Accounts.\n\t\tSuch funds shall be made available only to the Department of Wildlife Resources for the following: boating-related activities and expenses, and to enhance and improve recreation opportunities for boaters, including but not limited to land acquisition, capital projects, maintenance, and facilities for boating access to the waters of the Commonwealth; boating safety law enforcement, including salaries, benefits, equipment and overtime expenses for conservation police officers so assigned; boating and other aquatic resource educational activities, including personnel, and education and safety materials; boating-related expenses for required reporting to federal and state officials; information management costs, including personnel, hardware, and software needed to better serve boating customers; and related administrative costs for boating-related activities, including human resources, accounting, public relations, administration and facilities to support and house necessary boating-related personnel and equipment.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15296,"edition_id":1,"name":"Virginia Watercraft Sales and Use Tax","identifier":"14","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:53:43","date_modified":"2026-06-26 03:53:43","permalink":{"id":252527,"object_type":"structure","relational_id":15296,"identifier":"14","token":"58.1\/I\/14","url":"\/58.1\/I\/14\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":69754,"structure_id":15296,"section_number":"58.1-1400","catch_line":"Title","url":"\/58.1-1400\/","token":"58.1\/I\/14\/58.1-1400","metadata":false},{"id":58235,"structure_id":15296,"section_number":"58.1-1401","catch_line":"Definitions","url":"\/58.1-1401\/","token":"58.1\/I\/14\/58.1-1401","metadata":false},{"id":62307,"structure_id":15296,"section_number":"58.1-1401.1","catch_line":"When motor deemed a watercraft","url":"\/58.1-1401.1\/","token":"58.1\/I\/14\/58.1-1401.1","metadata":false},{"id":86634,"structure_id":15296,"section_number":"58.1-1402","catch_line":"Tax levied","url":"\/58.1-1402\/","token":"58.1\/I\/14\/58.1-1402","metadata":false},{"id":86799,"structure_id":15296,"section_number":"58.1-1403","catch_line":"Basis of tax; estimate of tax; penalty for misrepresentation","url":"\/58.1-1403\/","token":"58.1\/I\/14\/58.1-1403","metadata":false},{"id":77970,"structure_id":15296,"section_number":"58.1-1404","catch_line":"Exemptions","url":"\/58.1-1404\/","token":"58.1\/I\/14\/58.1-1404","metadata":false},{"id":86570,"structure_id":15296,"section_number":"58.1-1405","catch_line":"Time for payment of tax","url":"\/58.1-1405\/","token":"58.1\/I\/14\/58.1-1405","metadata":false},{"id":75272,"structure_id":15296,"section_number":"58.1-1406","catch_line":"Dealers' certificates of registration","url":"\/58.1-1406\/","token":"58.1\/I\/14\/58.1-1406","metadata":false},{"id":83789,"structure_id":15296,"section_number":"58.1-1407","catch_line":"Retention of documents","url":"\/58.1-1407\/","token":"58.1\/I\/14\/58.1-1407","metadata":false},{"id":76879,"structure_id":15296,"section_number":"58.1-1408","catch_line":"Civil penalties and interest","url":"\/58.1-1408\/","token":"58.1\/I\/14\/58.1-1408","metadata":false},{"id":65740,"structure_id":15296,"section_number":"58.1-1409","catch_line":"Credit against tax","url":"\/58.1-1409\/","token":"58.1\/I\/14\/58.1-1409","metadata":false},{"id":64640,"structure_id":15296,"section_number":"58.1-1410","catch_line":"Disposition of funds","url":"\/58.1-1410\/","token":"58.1\/I\/14\/58.1-1410","metadata":false}],"previous_section":{"id":65740,"structure_id":15296,"section_number":"58.1-1409","catch_line":"Credit against tax","url":"\/58.1-1409\/","token":"58.1\/I\/14\/58.1-1409","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1410\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 5 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 1981, chapter 405; in 1984, chapter 675; in 1994, chapter 322<\/a>; in 1997, chapter 877<\/a>; in 2020, chapter 958<\/a>.<\/p>","references":[{"id":57034,"section_number":"29.1-101","catch_line":"Game Protection Fund","order_by":null,"url":"\/29.1-101\/"}],"refers_to":false,"permalink":{"id":252573,"object_type":"law","relational_id":64640,"identifier":"58.1-1410","token":"58.1\/I\/14\/58.1-1410","url":"\/58.1-1410\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1410\/","token":"58.1\/I\/14\/58.1-1410","dublin_core":{"Title":"Disposition of funds","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1410","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Funds collected hereunder by the Tax Commissioner<\/span> shall be paid into the general fund of the state treasury and allocated to the game protection fund in the following manner:\n\t\tNot later than thirty days after the close of each quarter, the Comptroller shall transfer to the game protection fund the appropriate percentage of collections to be dedicated to such fund. The Comptroller may make such adjustments as necessary in subsequent quarters subject to the audit report of the Auditor of Public Accounts.\n\t\tSuch funds shall be made available only to the Department<\/span> of Wildlife Resources for the following: boating-related activities and expenses, and to enhance and improve recreation opportunities for boaters, including but not limited to land acquisition, capital projects, maintenance, and facilities for boating access to the waters of the Commonwealth; boating safety law<\/span> enforcement, including salaries, benefits, equipment and overtime expenses for conservation police officers so assigned; boating and other aquatic resource educational activities, including personnel, and education and safety materials<\/span>; boating-related expenses for required reporting to federal and state officials; information management costs, including personnel, hardware, and software needed to better serve boating customers; and related administrative costs for boating-related activities, including human resources, accounting, public relations, administration and facilities to support and house necessary boating-related personnel and equipment.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDISPOSITION OF FUNDS (\u00a7 58.1-1410)\n\nFunds collected hereunder by the Tax Commissioner shall be paid into the general\nfund of the state treasury and allocated to the game protection fund in the\nfollowing manner:\n\t\tNot later than thirty days after the close of each quarter, the Comptroller\nshall transfer to the game protection fund the appropriate percentage of\ncollections to be dedicated to such fund. The Comptroller may make such\nadjustments as necessary in subsequent quarters subject to the audit report of\nthe Auditor of Public Accounts.\n\t\tSuch funds shall be made available only to the Department of Wildlife\nResources for the following: boating-related activities and expenses, and to\nenhance and improve recreation opportunities for boaters, including but not\nlimited to land acquisition, capital projects, maintenance, and facilities for\nboating access to the waters of the Commonwealth; boating safety law\nenforcement, including salaries, benefits, equipment and overtime expenses for\nconservation police officers so assigned; boating and other aquatic resource\neducational activities, including personnel, and education and safety materials;\nboating-related expenses for required reporting to federal and state officials;\ninformation management costs, including personnel, hardware, and software needed\nto better serve boating customers; and related administrative costs for\nboating-related activities, including human resources, accounting, public\nrelations, administration and facilities to support and house necessary\nboating-related personnel and equipment.\n\nHISTORY: Code 1950, \u00a7 58-685.50; 1981, c. 405; 1984, c. 675; 1994, c. 322;\n1997, c. 877; 2020, c. 958.","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}}