{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2299.20.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2299.20.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2299.20.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2299.20.html"}],"law_id":56491,"edition_id":1,"section_id":56491,"structure_id":13590,"section_number":"58.1-2299.20","catch_line":"Disposition of tax revenues","history":"2012, cc. 217, 225; 2013, c. 766; 2018, cc. 854, 856; 2019, cc. 837, 846; 2020, cc. 1230, 1235, 1275.","full_text":"A\n\n(For contingent expiration date, see Acts 2013, c. 766) All taxes, interest, and civil penalties paid to the Commissioner pursuant to this chapter for the sale of fuels at wholesale to retail dealers for retail sale in any county or city set forth in clause (i) of subdivision A 1 of \u00a7 58.1-2295, after subtraction of the direct costs of administration by the Department, shall be deposited each month as follows:1\n\nOne-twelfth of an amount determined by multiplying $15 million by a fraction, the numerator of which shall be such transportation district’s share of funding for the commuter rail service jointly operated by the two transportation districts and the denominator of which shall be the total funding share for such commuter rail service, shall be deposited in the Commuter Rail Operating and Capital Fund established pursuant to § 33.2-3500;2\n\nOne-twelfth of $22.183 million shall be deposited in the Washington Metropolitan Area Transit Authority Capital Fund established pursuant to § 33.2-3401; and3\n\nAll remaining funds shall be deposited in a special fund entitled the “Special Fund Account of the Transportation District of ____.” The amounts deposited in the special fund shall be distributed monthly to the applicable transportation district commission of which the county or city is a member to be applied to the operating deficit, capital, and debt service of the mass transit system of such district or, in the case of a transportation district subject to the provisions of subsection C of § 33.2-1915, to be applied to and expended for any transportation purpose of such district. In the case of a jurisdiction which, after July 1, 1989, joins a transportation district which was established on or before January 1, 1986, and is also subject to subsection C of § 33.2-1915, the funds collected from that jurisdiction shall be applied to and expended for any transportation purpose of such jurisdiction.B\n\n(For contingent expiration date, see Acts 2013, c. 766) All taxes, interest, and civil penalties paid to the Commissioner pursuant to this chapter for the sale of fuels at wholesale to retail dealers for retail sale in any county or city set forth in clause (ii) of subdivision A 1 of \u00a7 58.1-2295, after subtraction of the direct costs of administration by the Department, shall be deposited each month as follows:1\n\nOne-twelfth of an amount determined by multiplying $15 million by a fraction, the numerator of which shall be such transportation district’s share of funding for the commuter rail service jointly operated by the two transportation districts and the denominator of which shall be the total funding share for such commuter rail service, shall be deposited in the Commuter Rail Operating and Capital Fund established pursuant to § 33.2-3500; and2\n\nAll remaining funds shall be deposited in a special fund entitled the “Special Fund Account of the Transportation District of ____.” The amounts deposited in the special fund shall be distributed monthly to the applicable transportation district commission of which the county or city is a member to be applied to the operating deficit, capital, and debt service of the mass transit system of such district or, in the case of a transportation district subject to the provisions of subsection C of § 33.2-1915, to be applied to and expended for any transportation purpose of such district. In the case of a jurisdiction which, after July 1, 1989, joins a transportation district that was established on or before January 1, 1986, and is also subject to subsection C of § 33.2-1915, the funds collected from that jurisdiction shall be applied to and expended for any transportation purpose of such jurisdiction.C\n\n(For contingent expiration date, see Acts 2013, c. 766) All taxes, interest, and civil penalties paid to the Commissioner pursuant to this chapter for the sale of fuels at wholesale to retail dealers for retail sale in any county or city set forth in subdivision A 2 of § 58.1-2295, after subtraction of the direct costs of administration by the Department, shall be deposited into special funds established by law. In the case of Planning District 23, the revenue generated and collected therein shall be deposited into the fund established in § 33.2-2600. For additional Planning Districts that may become subject to this section, funds shall be established by appropriate legislation.D\n\n(For contingent expiration date, see Acts 2019, cc. 837 and 846) All taxes, interest, and civil penalties paid to the Commissioner pursuant to this chapter for the sale of fuels at wholesale to retail dealers for retail sale in any county or city set forth in subdivision A 3 of § 58.1-2295, after subtraction of the direct costs of administration by the Department, shall be deposited into the Interstate 81 Corridor Improvement Fund established pursuant to Chapter 36 (§ 33.2-3600) of Title 33.2.E\n\n(For contingent expiration date, see Acts 2020, cc. 1230 and 1275) All taxes, interest, and civil penalties paid to the Commissioner pursuant to this chapter for the sale of fuels at wholesale to retail dealers for retail sale in any county or city set forth in subdivision A 4 of § 58.1-2295, after subtraction of the direct costs of administration by the Department, shall be deposited in a special fund titled the “Special Fund Account for the Highway Construction District Grant Program” to be allocated by the Commonwealth Transportation Board as highway construction district grants pursuant to § 33.2-371 to the construction districts in which the taxes, interest, and civil penalties were generated.F\n\n(For contingent expiration date, see Acts 2020, c. 1235) All taxes, interest, and civil penalties paid to the Commonwealth pursuant to this chapter for the sale of fuels at wholesale to retail dealers for retail sale in any county or city set forth in subdivision A 5 of § 58.1-2295, after subtraction of the direct costs of administration by the Department, shall be deposited into the fund established pursuant to § 33.2-3701.G\n\nThe direct cost of administration of this section shall be credited to the funds appropriated to the Department.","order_by":null,"text":{"0":{"id":206798,"text":"(For contingent expiration date, see Acts 2013, c. 766) All taxes, interest, and civil penalties paid to the Commissioner pursuant to this chapter for the sale of fuels at wholesale to retail dealers for retail sale in any county or city set forth in clause (i) of subdivision A 1 of \u00a7 58.1-2295, after subtraction of the direct costs of administration by the Department, shall be deposited each month as follows:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":206799,"text":"One-twelfth of an amount determined by multiplying $15 million by a fraction, the numerator of which shall be such transportation district’s share of funding for the commuter rail service jointly operated by the two transportation districts and the denominator of which shall be the total funding share for such commuter rail service, shall be deposited in the Commuter Rail Operating and Capital Fund established pursuant to § 33.2-3500;","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":206800,"text":"One-twelfth of $22.183 million shall be deposited in the Washington Metropolitan Area Transit Authority Capital Fund established pursuant to § 33.2-3401; and","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"A3"},"3":{"id":206801,"text":"All remaining funds shall be deposited in a special fund entitled the “Special Fund Account of the Transportation District of ____.” The amounts deposited in the special fund shall be distributed monthly to the applicable transportation district commission of which the county or city is a member to be applied to the operating deficit, capital, and debt service of the mass transit system of such district or, in the case of a transportation district subject to the provisions of subsection C of § 33.2-1915, to be applied to and expended for any transportation purpose of such district. In the case of a jurisdiction which, after July 1, 1989, joins a transportation district which was established on or before January 1, 1986, and is also subject to subsection C of § 33.2-1915, the funds collected from that jurisdiction shall be applied to and expended for any transportation purpose of such jurisdiction.","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A2","next_prefix":"B"},"4":{"id":206802,"text":"(For contingent expiration date, see Acts 2013, c. 766) All taxes, interest, and civil penalties paid to the Commissioner pursuant to this chapter for the sale of fuels at wholesale to retail dealers for retail sale in any county or city set forth in clause (ii) of subdivision A 1 of \u00a7 58.1-2295, after subtraction of the direct costs of administration by the Department, shall be deposited each month as follows:","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A3","next_prefix":"B1"},"5":{"id":206803,"text":"One-twelfth of an amount determined by multiplying $15 million by a fraction, the numerator of which shall be such transportation district’s share of funding for the commuter rail service jointly operated by the two transportation districts and the denominator of which shall be the total funding share for such commuter rail service, shall be deposited in the Commuter Rail Operating and Capital Fund established pursuant to § 33.2-3500; and","type":"section","prefixes":["B","1"],"prefix":"1","entire_prefix":"B1","prefix_anchor":"B1","level":2,"prior_prefix":"B","next_prefix":"B2"},"6":{"id":206804,"text":"All remaining funds shall be deposited in a special fund entitled the “Special Fund Account of the Transportation District of ____.” The amounts deposited in the special fund shall be distributed monthly to the applicable transportation district commission of which the county or city is a member to be applied to the operating deficit, capital, and debt service of the mass transit system of such district or, in the case of a transportation district subject to the provisions of subsection C of § 33.2-1915, to be applied to and expended for any transportation purpose of such district. In the case of a jurisdiction which, after July 1, 1989, joins a transportation district that was established on or before January 1, 1986, and is also subject to subsection C of § 33.2-1915, the funds collected from that jurisdiction shall be applied to and expended for any transportation purpose of such jurisdiction.","type":"section","prefixes":["B","2"],"prefix":"2","entire_prefix":"B2","prefix_anchor":"B2","level":2,"prior_prefix":"B1","next_prefix":"C"},"7":{"id":206805,"text":"(For contingent expiration date, see Acts 2013, c. 766) All taxes, interest, and civil penalties paid to the Commissioner pursuant to this chapter for the sale of fuels at wholesale to retail dealers for retail sale in any county or city set forth in subdivision A 2 of § 58.1-2295, after subtraction of the direct costs of administration by the Department, shall be deposited into special funds established by law. In the case of Planning District 23, the revenue generated and collected therein shall be deposited into the fund established in § 33.2-2600. For additional Planning Districts that may become subject to this section, funds shall be established by appropriate legislation.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B2","next_prefix":"D"},"8":{"id":206806,"text":"(For contingent expiration date, see Acts 2019, cc. 837 and 846) All taxes, interest, and civil penalties paid to the Commissioner pursuant to this chapter for the sale of fuels at wholesale to retail dealers for retail sale in any county or city set forth in subdivision A 3 of § 58.1-2295, after subtraction of the direct costs of administration by the Department, shall be deposited into the Interstate 81 Corridor Improvement Fund established pursuant to Chapter 36 (§ 33.2-3600) of Title 33.2.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"9":{"id":206807,"text":"(For contingent expiration date, see Acts 2020, cc. 1230 and 1275) All taxes, interest, and civil penalties paid to the Commissioner pursuant to this chapter for the sale of fuels at wholesale to retail dealers for retail sale in any county or city set forth in subdivision A 4 of § 58.1-2295, after subtraction of the direct costs of administration by the Department, shall be deposited in a special fund titled the “Special Fund Account for the Highway Construction District Grant Program” to be allocated by the Commonwealth Transportation Board as highway construction district grants pursuant to § 33.2-371 to the construction districts in which the taxes, interest, and civil penalties were generated.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"10":{"id":206808,"text":"(For contingent expiration date, see Acts 2020, c. 1235) All taxes, interest, and civil penalties paid to the Commonwealth pursuant to this chapter for the sale of fuels at wholesale to retail dealers for retail sale in any county or city set forth in subdivision A 5 of § 58.1-2295, after subtraction of the direct costs of administration by the Department, shall be deposited into the fund established pursuant to § 33.2-3701.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E","next_prefix":"G"},"11":{"id":206809,"text":"The direct cost of administration of this section shall be credited to the funds appropriated to the Department.","type":"section","prefixes":["G"],"prefix":"G","entire_prefix":"G","prefix_anchor":"G","level":1,"prior_prefix":"F"}},"ancestry":[{"id":13590,"edition_id":1,"name":"Motor Vehicle Fuels Sales Tax in Certain Transportation Districts","identifier":"22.1","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:45:20","date_modified":"2026-06-26 03:45:20","permalink":{"id":255729,"object_type":"structure","relational_id":13590,"identifier":"22.1","token":"58.1\/II\/22.1","url":"\/58.1\/II\/22.1\/","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":64772,"structure_id":13590,"section_number":"58.1-2291","catch_line":"Title","url":"\/58.1-2291\/","token":"58.1\/II\/22.1\/58.1-2291","metadata":false},{"id":84453,"structure_id":13590,"section_number":"58.1-2292","catch_line":"Definitions","url":"\/58.1-2292\/","token":"58.1\/II\/22.1\/58.1-2292","metadata":false},{"id":73431,"structure_id":13590,"section_number":"58.1-2293","catch_line":"Regulation; 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appeal","url":"\/58.1-2299.15\/","token":"58.1\/II\/22.1\/58.1-2299.15","metadata":false},{"id":58582,"structure_id":13590,"section_number":"58.1-2299.16","catch_line":"Period of limitations","url":"\/58.1-2299.16\/","token":"58.1\/II\/22.1\/58.1-2299.16","metadata":false},{"id":70401,"structure_id":13590,"section_number":"58.1-2299.17","catch_line":"Waiver of time limitation on assessment of taxes","url":"\/58.1-2299.17\/","token":"58.1\/II\/22.1\/58.1-2299.17","metadata":false},{"id":55676,"structure_id":13590,"section_number":"58.1-2299.18","catch_line":"Suits to recover taxes","url":"\/58.1-2299.18\/","token":"58.1\/II\/22.1\/58.1-2299.18","metadata":false},{"id":65813,"structure_id":13590,"section_number":"58.1-2299.19","catch_line":"Liability of corporate or partnership officer; penalty","url":"\/58.1-2299.19\/","token":"58.1\/II\/22.1\/58.1-2299.19","metadata":false},{"id":57267,"structure_id":13590,"section_number":"58.1-2299.2","catch_line":"Certificates of registration; issuance; 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This law was first created in 2012. The record of its establishment is cataloged in chapters 217<\/a> and 225<\/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 4 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 2013, chapter 766<\/a>; in 2018, chapters 854<\/a> and 856<\/a>; in 2019, chapters 837<\/a> and 846<\/a>; in 2020, chapters 1230<\/a>, 1235<\/a>, and 1275<\/a>.<\/p>","references":[{"id":84701,"section_number":"33.2-1701","catch_line":"General powers of Commonwealth Transportation Board","order_by":null,"url":"\/33.2-1701\/"},{"id":82704,"section_number":"33.2-1709","catch_line":"Credit of Commonwealth not pledged","order_by":null,"url":"\/33.2-1709\/"},{"id":85977,"section_number":"33.2-3401","catch_line":"Washington Metropolitan Area Transit Authority Capital Fund","order_by":null,"url":"\/33.2-3401\/"},{"id":78646,"section_number":"33.2-3500","catch_line":"Commuter Rail Operating and Capital Fund","order_by":null,"url":"\/33.2-3500\/"},{"id":61309,"section_number":"33.2-3502","catch_line":"Authority to issue bonds","order_by":null,"url":"\/33.2-3502\/"},{"id":65233,"section_number":"33.2-3601","catch_line":"Interstate 81 Corridor Improvement Fund","order_by":null,"url":"\/33.2-3601\/"},{"id":76960,"section_number":"58.1-2299.8","catch_line":"Payment of civil penalty; disposition; waiver","order_by":null,"url":"\/58.1-2299.8\/"}],"refers_to":[{"id":82445,"section_number":"33.2-1915","catch_line":"Powers and functions generally","order_by":null,"url":"\/33.2-1915\/"},{"id":59740,"section_number":"33.2-2600","catch_line":"Hampton Roads Transportation Fund","order_by":null,"url":"\/33.2-2600\/"},{"id":85977,"section_number":"33.2-3401","catch_line":"Washington Metropolitan Area Transit Authority Capital Fund","order_by":null,"url":"\/33.2-3401\/"},{"id":78646,"section_number":"33.2-3500","catch_line":"Commuter Rail Operating and Capital Fund","order_by":null,"url":"\/33.2-3500\/"},{"id":71169,"section_number":"33.2-3600","catch_line":"Definitions","order_by":null,"url":"\/33.2-3600\/"},{"id":62249,"section_number":"33.2-371","catch_line":"Highway construction district grant programs","order_by":null,"url":"\/33.2-371\/"},{"id":82846,"section_number":"58.1-2295","catch_line":"Levy; payment of tax","order_by":null,"url":"\/58.1-2295\/"}],"permalink":{"id":255819,"object_type":"law","relational_id":56491,"identifier":"58.1-2299.20","token":"58.1\/II\/22.1\/58.1-2299.20","url":"\/58.1-2299.20\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2299.20\/","token":"58.1\/II\/22.1\/58.1-2299.20","dublin_core":{"Title":"Disposition of tax revenues","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2299.20","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> (For contingent expiration date, see Acts 2013, c. 766) All taxes, interest, and civil penalties paid to the Commissioner<\/span> pursuant to this chapter for the sale<\/span> of fuels<\/span> at wholesale to retail dealers<\/span> for retail sale<\/span> in any county or city set forth in clause (i) of subdivision A 1 of \u00a7 58.1-2295<\/a>, after subtraction of the direct costs of administration by the Department<\/span>, shall be deposited each month as follows: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> One-twelfth of an amount determined by multiplying $15 million by a fraction, the numerator of which shall be such transportation district’s share of funding for the commuter rail service jointly operated by the two transportation districts and the denominator of which shall be the total funding share for such commuter rail service, shall be deposited in the Commuter Rail Operating and Capital Fund established pursuant to § 33.2-3500<\/a>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> One-twelfth of $22.183 million shall be deposited in the Washington Metropolitan Area Transit Authority Capital Fund established pursuant to § 33.2-3401<\/a>; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> All remaining funds shall be deposited in a special fund entitled the “Special Fund Account of the Transportation District of ____.” The amounts deposited in the special fund shall be distributed monthly to the applicable transportation district commission of which the county or city is a member to be applied to the operating deficit, capital, and debt service of the mass transit system of such district or, in the case of a transportation district subject to the provisions of subsection C of § 33.2-1915<\/a>, to be applied to and expended for any transportation purpose of such district. In the case of a jurisdiction<\/span> which, after July 1, 1989, joins a transportation district which was established on or before January 1, 1986, and is also subject to subsection C of § 33.2-1915<\/a>, the funds collected from that jurisdiction<\/span> shall be applied to and expended for any transportation purpose of such jurisdiction<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> (For contingent expiration date, see Acts 2013, c. 766) All taxes, interest, and civil penalties paid to the Commissioner<\/span> pursuant to this chapter for the sale<\/span> of fuels<\/span> at wholesale to retail dealers<\/span> for retail sale<\/span> in any county or city set forth in clause (ii) of subdivision A 1 of \u00a7 58.1-2295<\/a>, after subtraction of the direct costs of administration by the Department<\/span>, shall be deposited each month as follows: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> One-twelfth of an amount determined by multiplying $15 million by a fraction, the numerator of which shall be such transportation district’s share of funding for the commuter rail service jointly operated by the two transportation districts and the denominator of which shall be the total funding share for such commuter rail service, shall be deposited in the Commuter Rail Operating and Capital Fund established pursuant to § 33.2-3500<\/a>; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> All remaining funds shall be deposited in a special fund entitled the “Special Fund Account of the Transportation District of ____.” The amounts deposited in the special fund shall be distributed monthly to the applicable transportation district commission of which the county or city is a member to be applied to the operating deficit, capital, and debt service of the mass transit system of such district or, in the case of a transportation district subject to the provisions of subsection C of § 33.2-1915<\/a>, to be applied to and expended for any transportation purpose of such district. In the case of a jurisdiction<\/span> which, after July 1, 1989, joins a transportation district that was established on or before January 1, 1986, and is also subject to subsection C of § 33.2-1915<\/a>, the funds collected from that jurisdiction<\/span> shall be applied to and expended for any transportation purpose of such jurisdiction<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> (For contingent expiration date, see Acts 2013, c. 766) All taxes, interest, and civil penalties paid to the Commissioner<\/span> pursuant to this chapter for the sale<\/span> of fuels<\/span> at wholesale to retail dealers<\/span> for retail sale<\/span> in any county or city set forth in subdivision A 2 of § 58.1-2295<\/a>, after subtraction of the direct costs of administration by the Department<\/span>, shall be deposited into special funds established by law<\/span>. In the case of Planning District 23, the revenue generated and collected therein shall be deposited into the fund established in § 33.2-2600<\/a>. For additional Planning Districts that may become subject to this section, funds shall be established by appropriate legislation. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> (For contingent expiration date, see Acts 2019, cc. 837 and 846) All taxes, interest, and civil penalties paid to the Commissioner<\/span> pursuant to this chapter for the sale<\/span> of fuels<\/span> at wholesale to retail dealers<\/span> for retail sale<\/span> in any county or city set forth in subdivision A 3 of § 58.1-2295<\/a>, after subtraction of the direct costs of administration by the Department<\/span>, shall be deposited into the Interstate 81 Corridor Improvement Fund established pursuant to Chapter 36 (§ 33.2-3600<\/a>) of Title 33.2. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> (For contingent expiration date, see Acts 2020, cc. 1230 and 1275) All taxes, interest, and civil penalties paid to the Commissioner<\/span> pursuant to this chapter for the sale<\/span> of fuels<\/span> at wholesale to retail dealers<\/span> for retail sale<\/span> in any county or city set forth in subdivision A 4 of § 58.1-2295<\/a>, after subtraction of the direct costs of administration by the Department<\/span>, shall be deposited in a special fund titled the “Special Fund Account for the Highway Construction District Grant Program” to be allocated by the Commonwealth Transportation Board as highway construction district grants pursuant to § 33.2-371<\/a> to the construction districts in which the taxes, interest, and civil penalties were generated. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> (For contingent expiration date, see Acts 2020, c. 1235) All taxes, interest, and civil penalties paid to the Commonwealth pursuant to this chapter for the sale<\/span> of fuels<\/span> at wholesale to retail dealers<\/span> for retail sale<\/span> in any county or city set forth in subdivision A 5 of § 58.1-2295<\/a>, after subtraction of the direct costs of administration by the Department<\/span>, shall be deposited into the fund established pursuant to § 33.2-3701<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

G.<\/span> The direct cost of administration of this section shall be credited to the funds appropriated to the Department<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDISPOSITION OF TAX REVENUES (\u00a7 58.1-2299.20)\n\nA. (For contingent expiration date, see Acts 2013, c. 766) All taxes, interest,\nand civil penalties paid to the Commissioner pursuant to this chapter for the\nsale of fuels at wholesale to retail dealers for retail sale in any county or\ncity set forth in clause (i) of subdivision A 1 of \u00a7 58.1-2295, after\nsubtraction of the direct costs of administration by the Department, shall be\ndeposited each month as follows:\n\n 1. One-twelfth of an amount determined by multiplying $15 million by a\n fraction, the numerator of which shall be such transportation district’s\n share of funding for the commuter rail service jointly operated by the two\n transportation districts and the denominator of which shall be the total\n funding share for such commuter rail service, shall be deposited in the\n Commuter Rail Operating and Capital Fund established pursuant to §\n 33.2-3500;\n\n 2. One-twelfth of $22.183 million shall be deposited in the Washington\n Metropolitan Area Transit Authority Capital Fund established pursuant to\n § 33.2-3401; and\n\n 3. All remaining funds shall be deposited in a special fund entitled the\n “Special Fund Account of the Transportation District of ____.” The\n amounts deposited in the special fund shall be distributed monthly to the\n applicable transportation district commission of which the county or city is a\n member to be applied to the operating deficit, capital, and debt service of\n the mass transit system of such district or, in the case of a transportation\n district subject to the provisions of subsection C of § 33.2-1915, to be\n applied to and expended for any transportation purpose of such district. In\n the case of a jurisdiction which, after July 1, 1989, joins a transportation\n district which was established on or before January 1, 1986, and is also\n subject to subsection C of § 33.2-1915, the funds collected from that\n jurisdiction shall be applied to and expended for any transportation purpose\n of such jurisdiction.\n\nB. (For contingent expiration date, see Acts 2013, c. 766) All taxes, interest,\nand civil penalties paid to the Commissioner pursuant to this chapter for the\nsale of fuels at wholesale to retail dealers for retail sale in any county or\ncity set forth in clause (ii) of subdivision A 1 of \u00a7 58.1-2295, after\nsubtraction of the direct costs of administration by the Department, shall be\ndeposited each month as follows:\n\n 1. One-twelfth of an amount determined by multiplying $15 million by a\n fraction, the numerator of which shall be such transportation district’s\n share of funding for the commuter rail service jointly operated by the two\n transportation districts and the denominator of which shall be the total\n funding share for such commuter rail service, shall be deposited in the\n Commuter Rail Operating and Capital Fund established pursuant to §\n 33.2-3500; and\n\n 2. All remaining funds shall be deposited in a special fund entitled the\n “Special Fund Account of the Transportation District of ____.” The\n amounts deposited in the special fund shall be distributed monthly to the\n applicable transportation district commission of which the county or city is a\n member to be applied to the operating deficit, capital, and debt service of\n the mass transit system of such district or, in the case of a transportation\n district subject to the provisions of subsection C of § 33.2-1915, to be\n applied to and expended for any transportation purpose of such district. In\n the case of a jurisdiction which, after July 1, 1989, joins a transportation\n district that was established on or before January 1, 1986, and is also\n subject to subsection C of § 33.2-1915, the funds collected from that\n jurisdiction shall be applied to and expended for any transportation purpose\n of such jurisdiction.\n\nC. (For contingent expiration date, see Acts 2013, c. 766) All taxes, interest,\nand civil penalties paid to the Commissioner pursuant to this chapter for the\nsale of fuels at wholesale to retail dealers for retail sale in any county or\ncity set forth in subdivision A 2 of § 58.1-2295, after subtraction of the\ndirect costs of administration by the Department, shall be deposited into\nspecial funds established by law. In the case of Planning District 23, the\nrevenue generated and collected therein shall be deposited into the fund\nestablished in § 33.2-2600. For additional Planning Districts that may\nbecome subject to this section, funds shall be established by appropriate\nlegislation.\n\nD. (For contingent expiration date, see Acts 2019, cc. 837 and 846) All taxes,\ninterest, and civil penalties paid to the Commissioner pursuant to this chapter\nfor the sale of fuels at wholesale to retail dealers for retail sale in any\ncounty or city set forth in subdivision A 3 of § 58.1-2295, after\nsubtraction of the direct costs of administration by the Department, shall be\ndeposited into the Interstate 81 Corridor Improvement Fund established pursuant\nto Chapter 36 (§ 33.2-3600) of Title 33.2.\n\nE. (For contingent expiration date, see Acts 2020, cc. 1230 and 1275) All taxes,\ninterest, and civil penalties paid to the Commissioner pursuant to this chapter\nfor the sale of fuels at wholesale to retail dealers for retail sale in any\ncounty or city set forth in subdivision A 4 of § 58.1-2295, after\nsubtraction of the direct costs of administration by the Department, shall be\ndeposited in a special fund titled the “Special Fund Account for the\nHighway Construction District Grant Program” to be allocated by the\nCommonwealth Transportation Board as highway construction district grants\npursuant to § 33.2-371 to the construction districts in which the taxes,\ninterest, and civil penalties were generated.\n\nF. (For contingent expiration date, see Acts 2020, c. 1235) All taxes, interest,\nand civil penalties paid to the Commonwealth pursuant to this chapter for the\nsale of fuels at wholesale to retail dealers for retail sale in any county or\ncity set forth in subdivision A 5 of § 58.1-2295, after subtraction of the\ndirect costs of administration by the Department, shall be deposited into the\nfund established pursuant to § 33.2-3701.\n\nG. The direct cost of administration of this section shall be credited to the\nfunds appropriated to the Department.\n\nHISTORY: 2012, cc. 217, 225; 2013, c. 766; 2018, cc. 854, 856; 2019, cc. 837,\n846; 2020, cc. 1230, 1235, 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}}