{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2289.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2289.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2289.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2289.html"}],"law_id":74468,"edition_id":1,"section_id":74468,"structure_id":16674,"section_number":"58.1-2289","catch_line":"Disposition of tax revenue generally","history":"2000, cc. 729, 758; 2007, c. 896; 2013, c. 766; 2015, c. 684; 2018, cc. 854, 856; 2020, cc. 958, 1230, 1275.","full_text":"A\n\nUnless otherwise provided in this section, all taxes and fees, including civil penalties, collected by the Commissioner pursuant to this chapter, less a reasonable amount to be allocated for refunds, shall be promptly paid into the state treasury and shall constitute special funds within the Commonwealth Transportation Fund. Any balances remaining in these funds at the end of the year shall be available for use in subsequent years for the purposes set forth in this chapter, and any interest income on such funds shall accrue to these funds.\n\t\t\tThe Governor is hereby authorized to transfer out of such fund an amount necessary for the inspection of gasoline and motor grease measuring and distributing equipment, and for the inspection and analysis of gasoline for purity.B\n\nThe tax collected on each gallon of aviation fuel sold and delivered or used in this Commonwealth, less refunds, shall be paid into a special fund of the state treasury. Proceeds of this special fund within the Commonwealth Transportation Fund shall be disbursed upon order of the Department of Aviation, on warrants of the Comptroller, to defray the cost of the administration of the laws of this Commonwealth relating to aviation, for the construction, maintenance and improvement of airports and landing fields to which the public now has or which it is proposed shall have access, and for the promotion of aviation in the interest of operators and the public generally.C\n\nOne-half cent of the tax collected on each gallon of fuel on which a refund has been paid for gasoline, gasohol, diesel fuel, blended fuel, or alternative fuel, for fuel consumed in tractors and unlicensed equipment used for agricultural purposes shall be paid into a special fund of the state treasury, known as the Virginia Agricultural Foundation Fund, to be disbursed to make certain refunds and defray the costs of the research and educational phases of the agricultural program, including supplemental salary payments to certain employees at Virginia Polytechnic Institute and State University, the Department of Agriculture and Consumer Services and the Virginia Truck and Ornamentals Research Station, including reasonable expenses of the Virginia Agricultural Council.D\n\nOne and one-half cents of the tax collected on each gallon of fuel used to propel a commercial watercraft upon which a refund has been paid shall be paid to the credit of the Game Protection Fund of the state treasury to be made available to the Board of Wildlife Resources until expended for the purposes provided generally in subsection C of § 29.1-701, including acquisition, construction, improvement and maintenance of public boating access areas on the public waters of this Commonwealth and for other activities and purposes of direct benefit and interest to the boating public and for no other purpose. However, one and one-half cents per gallon on fuel used by commercial fishing, oystering, clamming, and crabbing boats shall be paid to the Department of Transportation to be used for the construction, repair, improvement and maintenance of the public docks of this Commonwealth used by said commercial watercraft. Any expenditures for the acquisition, construction, improvement and maintenance of the public docks shall be made according to a plan developed by the Virginia Marine Resources Commission.\n\t\t\tFrom the tax collected pursuant to the provisions of this chapter from the sales of gasoline used for the propelling of watercraft, after deduction for lawful refunds, there shall be paid into the state treasury for use by the Marine Resources Commission, the Virginia Soil and Water Conservation Board, the State Water Control Board, and the Commonwealth Transportation Board to (i) improve the public docks as specified in this section, (ii) improve commercial and sports fisheries in Virginia’s tidal waters, (iii) make environmental improvements including, without limitation, fisheries management and habitat enhancement in the Chesapeake and its tributaries, and (iv) further the purposes set forth in § 33.2-1510, a sum as established by the General Assembly.E\n\nAll remaining revenue shall be deposited into the Commonwealth Transportation Fund established pursuant to § 33.2-1524.","order_by":null,"text":{"0":{"id":267638,"text":"Unless otherwise provided in this section, all taxes and fees, including civil penalties, collected by the Commissioner pursuant to this chapter, less a reasonable amount to be allocated for refunds, shall be promptly paid into the state treasury and shall constitute special funds within the Commonwealth Transportation Fund. Any balances remaining in these funds at the end of the year shall be available for use in subsequent years for the purposes set forth in this chapter, and any interest income on such funds shall accrue to these funds.\n\t\t\tThe Governor is hereby authorized to transfer out of such fund an amount necessary for the inspection of gasoline and motor grease measuring and distributing equipment, and for the inspection and analysis of gasoline for purity.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":267639,"text":"The tax collected on each gallon of aviation fuel sold and delivered or used in this Commonwealth, less refunds, shall be paid into a special fund of the state treasury. Proceeds of this special fund within the Commonwealth Transportation Fund shall be disbursed upon order of the Department of Aviation, on warrants of the Comptroller, to defray the cost of the administration of the laws of this Commonwealth relating to aviation, for the construction, maintenance and improvement of airports and landing fields to which the public now has or which it is proposed shall have access, and for the promotion of aviation in the interest of operators and the public generally.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":267640,"text":"One-half cent of the tax collected on each gallon of fuel on which a refund has been paid for gasoline, gasohol, diesel fuel, blended fuel, or alternative fuel, for fuel consumed in tractors and unlicensed equipment used for agricultural purposes shall be paid into a special fund of the state treasury, known as the Virginia Agricultural Foundation Fund, to be disbursed to make certain refunds and defray the costs of the research and educational phases of the agricultural program, including supplemental salary payments to certain employees at Virginia Polytechnic Institute and State University, the Department of Agriculture and Consumer Services and the Virginia Truck and Ornamentals Research Station, including reasonable expenses of the Virginia Agricultural Council.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":267641,"text":"One and one-half cents of the tax collected on each gallon of fuel used to propel a commercial watercraft upon which a refund has been paid shall be paid to the credit of the Game Protection Fund of the state treasury to be made available to the Board of Wildlife Resources until expended for the purposes provided generally in subsection C of § 29.1-701, including acquisition, construction, improvement and maintenance of public boating access areas on the public waters of this Commonwealth and for other activities and purposes of direct benefit and interest to the boating public and for no other purpose. However, one and one-half cents per gallon on fuel used by commercial fishing, oystering, clamming, and crabbing boats shall be paid to the Department of Transportation to be used for the construction, repair, improvement and maintenance of the public docks of this Commonwealth used by said commercial watercraft. Any expenditures for the acquisition, construction, improvement and maintenance of the public docks shall be made according to a plan developed by the Virginia Marine Resources Commission.\n\t\t\tFrom the tax collected pursuant to the provisions of this chapter from the sales of gasoline used for the propelling of watercraft, after deduction for lawful refunds, there shall be paid into the state treasury for use by the Marine Resources Commission, the Virginia Soil and Water Conservation Board, the State Water Control Board, and the Commonwealth Transportation Board to (i) improve the public docks as specified in this section, (ii) improve commercial and sports fisheries in Virginia’s tidal waters, (iii) make environmental improvements including, without limitation, fisheries management and habitat enhancement in the Chesapeake and its tributaries, and (iv) further the purposes set forth in § 33.2-1510, a sum as established by the General Assembly.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":267642,"text":"All remaining revenue shall be deposited into the Commonwealth Transportation Fund established pursuant to § 33.2-1524.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D"}},"ancestry":[{"id":16674,"edition_id":1,"name":"Disposition of Tax Revenues","identifier":"9","label":"article","depth":4,"order_by":1,"parent_id":13668,"metadata":{},"date_created":"2026-06-26 04:31:59","date_modified":"2026-06-26 04:31:59","permalink":{"id":255723,"object_type":"structure","relational_id":16674,"identifier":"9","token":"58.1\/II\/22\/9","url":"\/58.1\/II\/22\/9\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13668,"edition_id":1,"name":"Virginia Fuels Tax Act","identifier":"22","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:45:31","date_modified":"2026-06-26 03:45:31","permalink":{"id":255331,"object_type":"structure","relational_id":13668,"identifier":"22","token":"58.1\/II\/22","url":"\/58.1\/II\/22\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12730,"edition_id":1,"name":"Taxes Administered by Other Agencies","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":255261,"object_type":"structure","relational_id":12730,"identifier":"II","token":"58.1\/II","url":"\/58.1\/II\/","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":74468,"structure_id":16674,"section_number":"58.1-2289","catch_line":"Disposition of tax revenue generally","url":"\/58.1-2289\/","token":"58.1\/II\/22\/9\/58.1-2289","metadata":false}],"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2289\/","history_text":"

This law was first created in 2000. The record of its establishment is cataloged in chapters 729<\/a> and 758<\/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. 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 2007, chapter 896<\/a>; in 2013, chapter 766<\/a>; in 2015, chapter 684<\/a>; in 2018, chapters 854<\/a> and 856<\/a>; in 2020, chapters 958<\/a>, 1230<\/a>, and 1275<\/a>.<\/p>","references":[{"id":73312,"section_number":"3.2-2905","catch_line":"Virginia Agricultural Foundation Fund established","order_by":null,"url":"\/3.2-2905\/"},{"id":72795,"section_number":"33.2-1524","catch_line":"Commonwealth Transportation Fund","order_by":null,"url":"\/33.2-1524\/"},{"id":56878,"section_number":"58.1-2259","catch_line":"Fuel uses eligible for refund of taxes paid for motor fuels","order_by":null,"url":"\/58.1-2259\/"},{"id":83989,"section_number":"58.1-2271","catch_line":"Payment of civil penalties; disposition; waiver","order_by":null,"url":"\/58.1-2271\/"}],"refers_to":[{"id":58984,"section_number":"29.1-701","catch_line":"Department to administer chapter; Motorboat Committee; funds for administration; records; rules and regulations","order_by":null,"url":"\/29.1-701\/"},{"id":57178,"section_number":"33.2-1510","catch_line":"Fund for access roads and bikeways to public recreational areas and historical sites; construction, maintenance, etc., of such facilities","order_by":null,"url":"\/33.2-1510\/"},{"id":72795,"section_number":"33.2-1524","catch_line":"Commonwealth Transportation Fund","order_by":null,"url":"\/33.2-1524\/"}],"permalink":{"id":255725,"object_type":"law","relational_id":74468,"identifier":"58.1-2289","token":"58.1\/II\/22\/9\/58.1-2289","url":"\/58.1-2289\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2289\/","token":"58.1\/II\/22\/9\/58.1-2289","dublin_core":{"Title":"Disposition of tax revenue generally","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2289","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Unless otherwise provided in this section, all taxes and fees, including civil penalties, collected by the Commissioner<\/span> pursuant to this chapter, less a reasonable amount to be allocated for refunds, shall be promptly paid into the state treasury and shall constitute special funds within the Commonwealth Transportation Fund. Any balances remaining in these funds at the end of the year shall be available for use<\/span> in subsequent years for the purposes set forth in this chapter, and any interest income on such funds shall accrue to these funds.\n\t\t\tThe Governor is hereby authorized to transfer out of such fund an amount necessary for the inspection of gasoline<\/span> and motor grease measuring and distributing equipment, and for the inspection and analysis of gasoline<\/span> for purity. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The tax collected on each gallon of aviation fuel<\/span> sold and delivered or used in this Commonwealth, less refunds, shall be paid into a special fund of the state treasury. Proceeds of this special fund within the Commonwealth Transportation Fund shall be disbursed upon order<\/span> of the Department<\/span> of Aviation, on warrants of the Comptroller, to defray the cost of the administration of the laws<\/span> of this Commonwealth relating to aviation, for the construction, maintenance and improvement of airports and landing fields to which the public now has or which it is proposed shall have access, and for the promotion of aviation in the interest of operators and the public generally. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> One-half cent of the tax collected on each gallon of fuel on which a refund has been paid for gasoline<\/span>, gasohol<\/span>, diesel fuel<\/span>, blended fuel<\/span>, or alternative fuel<\/span>, for fuel consumed in tractors and unlicensed equipment used for agricultural purposes shall be paid into a special fund of the state treasury, known as the Virginia Agricultural Foundation Fund, to be disbursed to make certain refunds and defray the costs of the research and educational phases of the agricultural program, including supplemental salary payments to certain employees at Virginia Polytechnic Institute and State University, the Department<\/span> of Agriculture and Consumer Services and the Virginia Truck and Ornamentals Research Station, including reasonable expenses of the Virginia Agricultural Council. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> One and one-half cents of the tax collected on each gallon of fuel used to propel a commercial watercraft<\/span> upon which a refund has been paid shall be paid to the credit of the Game Protection Fund of the state treasury to be made available to the Board of Wildlife Resources until expended for the purposes provided generally in subsection C of § 29.1-701<\/a>, including acquisition, construction, improvement and maintenance of public boating access areas on the public waters of this Commonwealth and for other activities and purposes of direct benefit and interest to the boating public and for no other purpose. However, one and one-half cents per gallon on fuel used by commercial fishing, oystering, clamming, and crabbing boats shall be paid to the Department<\/span> of Transportation to be used for the construction, repair, improvement and maintenance of the public docks of this Commonwealth used by said commercial watercraft<\/span>. Any expenditures for the acquisition, construction, improvement and maintenance of the public docks shall be made according to a plan developed by the Virginia Marine Resources Commission.\n\t\t\tFrom the tax collected pursuant to the provisions of this chapter from the sales of gasoline<\/span> used for the propelling of watercraft, after deduction for lawful refunds, there shall be paid into the state treasury for use<\/span> by the Marine Resources Commission, the Virginia Soil and Water Conservation Board, the State Water Control Board, and the Commonwealth Transportation Board to (i) improve the public docks as specified in this section, (ii) improve commercial and sports fisheries in Virginia’s tidal waters, (iii) make environmental improvements including, without limitation, fisheries management and habitat enhancement in the Chesapeake and its tributaries, and (iv) further the purposes set forth in § 33.2-1510<\/a>, a sum as established by the General Assembly. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> All remaining revenue shall be deposited into the Commonwealth Transportation Fund established pursuant to § 33.2-1524<\/a>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDISPOSITION OF TAX REVENUE GENERALLY (\u00a7 58.1-2289)\n\nA. Unless otherwise provided in this section, all taxes and fees, including\ncivil penalties, collected by the Commissioner pursuant to this chapter, less a\nreasonable amount to be allocated for refunds, shall be promptly paid into the\nstate treasury and shall constitute special funds within the Commonwealth\nTransportation Fund. Any balances remaining in these funds at the end of the\nyear shall be available for use in subsequent years for the purposes set forth\nin this chapter, and any interest income on such funds shall accrue to these\nfunds.\n\t\t\tThe Governor is hereby authorized to transfer out of such fund an amount\nnecessary for the inspection of gasoline and motor grease measuring and\ndistributing equipment, and for the inspection and analysis of gasoline for\npurity.\n\nB. The tax collected on each gallon of aviation fuel sold and delivered or used\nin this Commonwealth, less refunds, shall be paid into a special fund of the\nstate treasury. Proceeds of this special fund within the Commonwealth\nTransportation Fund shall be disbursed upon order of the Department of Aviation,\non warrants of the Comptroller, to defray the cost of the administration of the\nlaws of this Commonwealth relating to aviation, for the construction,\nmaintenance and improvement of airports and landing fields to which the public\nnow has or which it is proposed shall have access, and for the promotion of\naviation in the interest of operators and the public generally.\n\nC. One-half cent of the tax collected on each gallon of fuel on which a refund\nhas been paid for gasoline, gasohol, diesel fuel, blended fuel, or alternative\nfuel, for fuel consumed in tractors and unlicensed equipment used for\nagricultural purposes shall be paid into a special fund of the state treasury,\nknown as the Virginia Agricultural Foundation Fund, to be disbursed to make\ncertain refunds and defray the costs of the research and educational phases of\nthe agricultural program, including supplemental salary payments to certain\nemployees at Virginia Polytechnic Institute and State University, the Department\nof Agriculture and Consumer Services and the Virginia Truck and Ornamentals\nResearch Station, including reasonable expenses of the Virginia Agricultural\nCouncil.\n\nD. One and one-half cents of the tax collected on each gallon of fuel used to\npropel a commercial watercraft upon which a refund has been paid shall be paid\nto the credit of the Game Protection Fund of the state treasury to be made\navailable to the Board of Wildlife Resources until expended for the purposes\nprovided generally in subsection C of § 29.1-701, including acquisition,\nconstruction, improvement and maintenance of public boating access areas on the\npublic waters of this Commonwealth and for other activities and purposes of\ndirect benefit and interest to the boating public and for no other purpose.\nHowever, one and one-half cents per gallon on fuel used by commercial fishing,\noystering, clamming, and crabbing boats shall be paid to the Department of\nTransportation to be used for the construction, repair, improvement and\nmaintenance of the public docks of this Commonwealth used by said commercial\nwatercraft. Any expenditures for the acquisition, construction, improvement and\nmaintenance of the public docks shall be made according to a plan developed by\nthe Virginia Marine Resources Commission.\n\t\t\tFrom the tax collected pursuant to the provisions of this chapter from the\nsales of gasoline used for the propelling of watercraft, after deduction for\nlawful refunds, there shall be paid into the state treasury for use by the\nMarine Resources Commission, the Virginia Soil and Water Conservation Board, the\nState Water Control Board, and the Commonwealth Transportation Board to (i)\nimprove the public docks as specified in this section, (ii) improve commercial\nand sports fisheries in Virginia’s tidal waters, (iii) make environmental\nimprovements including, without limitation, fisheries management and habitat\nenhancement in the Chesapeake and its tributaries, and (iv) further the purposes\nset forth in § 33.2-1510, a sum as established by the General Assembly.\n\nE. All remaining revenue shall be deposited into the Commonwealth Transportation\nFund established pursuant to § 33.2-1524.\n\nHISTORY: 2000, cc. 729, 758; 2007, c. 896; 2013, c. 766; 2015, c. 684; 2018, cc.\n854, 856; 2020, cc. 958, 1230, 1275.","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}}