{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1509.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1509.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1509.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1509.html"}],"law_id":64771,"edition_id":1,"section_id":64771,"structure_id":14700,"section_number":"58.1-1509","catch_line":"Disposition of funds","history":"Code 1950, \u00a7 58-685.38; 1974, c. 431; 1984, c. 675.","full_text":"All funds collected hereunder by the Commissioner shall be forthwith paid into the state treasury. The revenue so derived, after deducting refunds, is hereby credited to the special fund created pursuant to the provisions of \u00a7 5.1-51.","order_by":null,"text":{"0":{"id":235693,"text":"All funds collected hereunder by the Commissioner shall be forthwith paid into the state treasury. The revenue so derived, after deducting refunds, is hereby credited to the special fund created pursuant to the provisions of \u00a7 5.1-51.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14700,"edition_id":1,"name":"Virginia Aircraft Sales and Use Tax","identifier":"15","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:49:24","date_modified":"2026-06-26 03:49:24","permalink":{"id":252577,"object_type":"structure","relational_id":14700,"identifier":"15","token":"58.1\/I\/15","url":"\/58.1\/I\/15\/","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":60270,"structure_id":14700,"section_number":"58.1-1500","catch_line":"Title","url":"\/58.1-1500\/","token":"58.1\/I\/15\/58.1-1500","metadata":false},{"id":80281,"structure_id":14700,"section_number":"58.1-1501","catch_line":"Definitions","url":"\/58.1-1501\/","token":"58.1\/I\/15\/58.1-1501","metadata":false},{"id":71879,"structure_id":14700,"section_number":"58.1-1502","catch_line":"Tax levied","url":"\/58.1-1502\/","token":"58.1\/I\/15\/58.1-1502","metadata":false},{"id":86448,"structure_id":14700,"section_number":"58.1-1503","catch_line":"Basis of tax; estimate of tax; penalty for misrepresentation","url":"\/58.1-1503\/","token":"58.1\/I\/15\/58.1-1503","metadata":false},{"id":57300,"structure_id":14700,"section_number":"58.1-1504","catch_line":"Credit against tax","url":"\/58.1-1504\/","token":"58.1\/I\/15\/58.1-1504","metadata":false},{"id":68485,"structure_id":14700,"section_number":"58.1-1505","catch_line":"Exemptions","url":"\/58.1-1505\/","token":"58.1\/I\/15\/58.1-1505","metadata":false},{"id":72324,"structure_id":14700,"section_number":"58.1-1506","catch_line":"Time for payment of tax","url":"\/58.1-1506\/","token":"58.1\/I\/15\/58.1-1506","metadata":false},{"id":86323,"structure_id":14700,"section_number":"58.1-1507","catch_line":"Election by commercial dealer; revocation; eligibility","url":"\/58.1-1507\/","token":"58.1\/I\/15\/58.1-1507","metadata":false},{"id":71171,"structure_id":14700,"section_number":"58.1-1508","catch_line":"Retention of documents; examination by Commissioner","url":"\/58.1-1508\/","token":"58.1\/I\/15\/58.1-1508","metadata":false},{"id":64771,"structure_id":14700,"section_number":"58.1-1509","catch_line":"Disposition of funds","url":"\/58.1-1509\/","token":"58.1\/I\/15\/58.1-1509","metadata":false},{"id":56341,"structure_id":14700,"section_number":"58.1-1510","catch_line":"Civil penalties","url":"\/58.1-1510\/","token":"58.1\/I\/15\/58.1-1510","metadata":false}],"previous_section":{"id":71171,"structure_id":14700,"section_number":"58.1-1508","catch_line":"Retention of documents; examination by Commissioner","url":"\/58.1-1508\/","token":"58.1\/I\/15\/58.1-1508","metadata":false},"next_section":{"id":56341,"structure_id":14700,"section_number":"58.1-1510","catch_line":"Civil penalties","url":"\/58.1-1510\/","token":"58.1\/I\/15\/58.1-1510","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1509\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 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 1974, chapter 431; in 1984, chapter 675.<\/p>","references":false,"refers_to":[{"id":75302,"section_number":"5.1-51","catch_line":"Special fund accumulated from taxes, fees, etc","order_by":null,"url":"\/5.1-51\/"}],"permalink":{"id":252615,"object_type":"law","relational_id":64771,"identifier":"58.1-1509","token":"58.1\/I\/15\/58.1-1509","url":"\/58.1-1509\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1509\/","token":"58.1\/I\/15\/58.1-1509","dublin_core":{"Title":"Disposition of funds","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1509","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>All funds collected hereunder by the Commissioner shall be forthwith paid into the state treasury. The revenue so derived, after deducting refunds, is hereby credited to the special fund created pursuant to the provisions of \u00a7&nbsp;<a class=\"law\" title=\"Special fund accumulated from taxes, fees, etc\" href=\"\/5.1-51\/\">5.1-51<\/a>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nDISPOSITION OF FUNDS (\u00a7 58.1-1509)\n\nAll funds collected hereunder by the Commissioner shall be forthwith paid into\nthe state treasury. The revenue so derived, after deducting refunds, is hereby\ncredited to the special fund created pursuant to the provisions of \u00a7 5.1-51.\n\nHISTORY: Code 1950, \u00a7 58-685.38; 1974, c. 431; 1984, c. 675.","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}}