{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1733.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1733.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1733.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1733.html"}],"law_id":72329,"edition_id":1,"section_id":72329,"structure_id":14938,"section_number":"58.1-1733","catch_line":"Disposition of proceeds","history":"2009, c. 531.","full_text":"After the administrative costs for collecting the fees are recovered by the Department of Taxation, the remaining revenues shall be divided as follows:\n\n1\n\nFifty percent shall be deposited into the state’s general fund; and2\n\nFifty percent shall be deposited into the Governor’s Motion Picture Opportunity Fund established under § 2.2-2320. All revenues deposited to the Fund shall be used for film incentive programs established by the Virginia Film Office.","order_by":null,"text":{"0":{"id":260546,"text":"After the administrative costs for collecting the fees are recovered by the Department of Taxation, the remaining revenues shall be divided as follows:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":260547,"text":"Fifty percent shall be deposited into the state’s general fund; and","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":260548,"text":"Fifty percent shall be deposited into the Governor’s Motion Picture Opportunity Fund established under § 2.2-2320. All revenues deposited to the Fund shall be used for film incentive programs established by the Virginia Film Office.","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1"}},"ancestry":[{"id":14938,"edition_id":1,"name":"Digital Media Fee","identifier":"8","label":"article","depth":4,"order_by":1,"parent_id":13162,"metadata":{},"date_created":"2026-06-26 03:50:55","date_modified":"2026-06-26 03:50:55","permalink":{"id":252909,"object_type":"structure","relational_id":14938,"identifier":"8","token":"58.1\/I\/17\/8","url":"\/58.1\/I\/17\/8\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13162,"edition_id":1,"name":"Miscellaneous Taxes","identifier":"17","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:44:22","date_modified":"2026-06-26 03:44:22","permalink":{"id":252713,"object_type":"structure","relational_id":13162,"identifier":"17","token":"58.1\/I\/17","url":"\/58.1\/I\/17\/","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":57002,"structure_id":14938,"section_number":"58.1-1731","catch_line":"Fee for digital media purchase or rental","url":"\/58.1-1731\/","token":"58.1\/I\/17\/8\/58.1-1731","metadata":false},{"id":86521,"structure_id":14938,"section_number":"58.1-1732","catch_line":"Collection","url":"\/58.1-1732\/","token":"58.1\/I\/17\/8\/58.1-1732","metadata":false},{"id":72329,"structure_id":14938,"section_number":"58.1-1733","catch_line":"Disposition of proceeds","url":"\/58.1-1733\/","token":"58.1\/I\/17\/8\/58.1-1733","metadata":false}],"previous_section":{"id":86521,"structure_id":14938,"section_number":"58.1-1732","catch_line":"Collection","url":"\/58.1-1732\/","token":"58.1\/I\/17\/8\/58.1-1732","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1733\/","history_text":"

This law was first created in 2009. The record of its establishment is cataloged in chapter 531<\/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.<\/p>","references":false,"refers_to":[{"id":60814,"section_number":"2.2-2320","catch_line":"Governor's Motion Picture Opportunity Fund","order_by":null,"url":"\/2.2-2320\/"}],"permalink":{"id":252919,"object_type":"law","relational_id":72329,"identifier":"58.1-1733","token":"58.1\/I\/17\/8\/58.1-1733","url":"\/58.1-1733\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1733\/","token":"58.1\/I\/17\/8\/58.1-1733","dublin_core":{"Title":"Disposition of proceeds","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1733","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

After the administrative costs for collecting the fees are recovered by the Department<\/span> of Taxation, the remaining revenues shall be divided as follows:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Fifty percent shall be deposited into the state’s general fund; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Fifty percent shall be deposited into the Governor’s Motion<\/span> Picture Opportunity Fund established under § 2.2-2320<\/a>. All revenues deposited to the Fund shall be used for film incentive programs established by the Virginia Film Office. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDISPOSITION OF PROCEEDS (\u00a7 58.1-1733)\n\nAfter the administrative costs for collecting the fees are recovered by the\nDepartment of Taxation, the remaining revenues shall be divided as follows:\n\n1. Fifty percent shall be deposited into the state’s general fund; and\n\n2. Fifty percent shall be deposited into the Governor’s Motion Picture\nOpportunity Fund established under § 2.2-2320. All revenues deposited to\nthe Fund shall be used for film incentive programs established by the Virginia\nFilm Office.\n\nHISTORY: 2009, c. 531.","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}}