{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2425.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2425.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2425.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2425.html"}],"law_id":81980,"edition_id":1,"section_id":81980,"structure_id":14423,"section_number":"58.1-2425","catch_line":"(Contingent effective date \u2014 see Acts 2013, c. 766) Disposition of revenues","history":"Code 1950, \u00a7 58-685.23; 1966, c. 587; 1976, c. 567; 1981, c. 145; 1984, c. 675; 1986, Sp. Sess., c. 11; 1987, c. 696; 1991, c. 323; 1997, cc. 283, 423, 853; 1998, cc. 905, 907; 1999, c. 77; 2004, c. 522; 2005, c. 323; 2007, c. 896; 2009, cc. 864, 871; 2011, cc. 405, 639; 2018, cc. 838, 840; 2019, c. 52; 2020, cc. 1230, 1275.","full_text":"(For contingent expiration date \u2014 see Acts 2019, c. 52, cl. 2) Funds collected hereunder by the Commissioner shall be forthwith paid into the state treasury. Except as otherwise provided in this section, these funds 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. The revenue so derived, after refunds have been deducted, is hereby allocated for the construction, reconstruction and maintenance of highways and the regulation of traffic thereon and for no other purpose. However, (i) all funds collected pursuant to the provisions of this chapter from manufactured homes, as defined in \u00a7 46.2-100, shall be distributed to the city, town, or county wherein such manufactured home is to be situated as a dwelling; (ii) all funds collected pursuant to the provisions of this chapter from all-terrain vehicles, mopeds, and off-road motorcycles, as those terms are defined in \u00a7 46.2-100, shall be distributed as follows: (a) an amount equal to a one percent tax shall be distributed in the same manner as the one percent local sales tax pursuant to \u00a7 58.1-605, except that this amount collected on sales by anyone other than a Virginia dealer or on sales outside of Virginia shall be distributed to the county or city in which the vehicle is used or stored for use; (b) an amount equal to a four percent tax shall be distributed in the same manner as the state sales and use tax pursuant to \u00a7 58.1-638, except that this amount collected on sales by anyone other than a Virginia dealer or on sales outside of Virginia shall be distributed to the county or city in which the vehicle is used or stored for use; and (c) an amount equal to a one percent tax shall be distributed in a manner consistent with the provisions of subsection I of \u00a7 58.1-638 for each all-terrain vehicle, moped, and off-road motorcycle subject to the additional tax within the Historic Triangle under subdivision A 1 of \u00a7 58.1-2402; and (iii) all remaining funds, after the collection costs of the Department of Motor Vehicles, from the sales and use tax on motor vehicles shall be distributed to and paid into the Commonwealth Transportation Fund established pursuant to \u00a7 33.2-1524.\n\t\t(For contingent effective date \u2014 see Acts 2019, c. 52, cl. 2) Funds collected hereunder by the Commissioner shall be forthwith paid into the state treasury. Except as otherwise provided in this section, these funds 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. The revenue so derived, after refunds have been deducted, is hereby allocated for the construction, reconstruction and maintenance of highways and the regulation of traffic thereon and for no other purpose. However, (i) all funds collected pursuant to the provisions of this chapter from manufactured homes, as defined in \u00a7 46.2-100, shall be distributed to the city, town, or county wherein such manufactured home is to be situated as a dwelling; (ii) all funds collected pursuant to the provisions of this chapter from all-terrain vehicles, mopeds, and off-road motorcycles, as those terms are defined in \u00a7 46.2-100, shall be distributed as follows: (a) an amount equal to a one percent tax shall be distributed in the same manner as the one percent local sales tax pursuant to \u00a7 58.1-605, except that this amount collected on sales by anyone other than a Virginia dealer or on sales outside of Virginia shall be distributed to the county or city in which the vehicle is used or stored for use and (b) an amount equal to a four percent tax shall be distributed in the same manner as the state sales and use tax pursuant to \u00a7 58.1-638, except that this amount collected on sales by anyone other than a Virginia dealer or on sales outside of Virginia shall be distributed to the county or city in which the vehicle is used or stored for use; and (iii) all remaining funds, after the collection costs of the Department of Motor Vehicles, from the sales and use tax on motor vehicles shall be distributed to and paid into the Commonwealth Transportation Fund established pursuant to \u00a7 33.2-1524.","order_by":null,"text":{"0":{"id":293760,"text":"(For contingent expiration date \u2014 see Acts 2019, c. 52, cl. 2) Funds collected hereunder by the Commissioner shall be forthwith paid into the state treasury. Except as otherwise provided in this section, these funds 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. The revenue so derived, after refunds have been deducted, is hereby allocated for the construction, reconstruction and maintenance of highways and the regulation of traffic thereon and for no other purpose. However, (i) all funds collected pursuant to the provisions of this chapter from manufactured homes, as defined in \u00a7 46.2-100, shall be distributed to the city, town, or county wherein such manufactured home is to be situated as a dwelling; (ii) all funds collected pursuant to the provisions of this chapter from all-terrain vehicles, mopeds, and off-road motorcycles, as those terms are defined in \u00a7 46.2-100, shall be distributed as follows: (a) an amount equal to a one percent tax shall be distributed in the same manner as the one percent local sales tax pursuant to \u00a7 58.1-605, except that this amount collected on sales by anyone other than a Virginia dealer or on sales outside of Virginia shall be distributed to the county or city in which the vehicle is used or stored for use; (b) an amount equal to a four percent tax shall be distributed in the same manner as the state sales and use tax pursuant to \u00a7 58.1-638, except that this amount collected on sales by anyone other than a Virginia dealer or on sales outside of Virginia shall be distributed to the county or city in which the vehicle is used or stored for use; and (c) an amount equal to a one percent tax shall be distributed in a manner consistent with the provisions of subsection I of \u00a7 58.1-638 for each all-terrain vehicle, moped, and off-road motorcycle subject to the additional tax within the Historic Triangle under subdivision A 1 of \u00a7 58.1-2402; and (iii) all remaining funds, after the collection costs of the Department of Motor Vehicles, from the sales and use tax on motor vehicles shall be distributed to and paid into the Commonwealth Transportation Fund established pursuant to \u00a7 33.2-1524.\n\t\t(For contingent effective date \u2014 see Acts 2019, c. 52, cl. 2) Funds collected hereunder by the Commissioner shall be forthwith paid into the state treasury. Except as otherwise provided in this section, these funds 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. The revenue so derived, after refunds have been deducted, is hereby allocated for the construction, reconstruction and maintenance of highways and the regulation of traffic thereon and for no other purpose. However, (i) all funds collected pursuant to the provisions of this chapter from manufactured homes, as defined in \u00a7 46.2-100, shall be distributed to the city, town, or county wherein such manufactured home is to be situated as a dwelling; (ii) all funds collected pursuant to the provisions of this chapter from all-terrain vehicles, mopeds, and off-road motorcycles, as those terms are defined in \u00a7 46.2-100, shall be distributed as follows: (a) an amount equal to a one percent tax shall be distributed in the same manner as the one percent local sales tax pursuant to \u00a7 58.1-605, except that this amount collected on sales by anyone other than a Virginia dealer or on sales outside of Virginia shall be distributed to the county or city in which the vehicle is used or stored for use and (b) an amount equal to a four percent tax shall be distributed in the same manner as the state sales and use tax pursuant to \u00a7 58.1-638, except that this amount collected on sales by anyone other than a Virginia dealer or on sales outside of Virginia shall be distributed to the county or city in which the vehicle is used or stored for use; and (iii) all remaining funds, after the collection costs of the Department of Motor Vehicles, from the sales and use tax on motor vehicles shall be distributed to and paid into the Commonwealth Transportation Fund established pursuant to \u00a7 33.2-1524.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14423,"edition_id":1,"name":"Virginia Motor Vehicle Sales and Use Tax","identifier":"24","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:48:06","date_modified":"2026-06-26 03:48:06","permalink":{"id":255857,"object_type":"structure","relational_id":14423,"identifier":"24","token":"58.1\/II\/24","url":"\/58.1\/II\/24\/","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":75504,"structure_id":14423,"section_number":"58.1-2400","catch_line":"Title","url":"\/58.1-2400\/","token":"58.1\/II\/24\/58.1-2400","metadata":false},{"id":66072,"structure_id":14423,"section_number":"58.1-2401","catch_line":"Definitions","url":"\/58.1-2401\/","token":"58.1\/II\/24\/58.1-2401","metadata":false},{"id":84100,"structure_id":14423,"section_number":"58.1-2402","catch_line":"(Contingent effective date) Levy","url":"\/58.1-2402\/","token":"58.1\/II\/24\/58.1-2402","metadata":false},{"id":61361,"structure_id":14423,"section_number":"58.1-2402.1","catch_line":"Repealed","url":"\/58.1-2402.1\/","token":"58.1\/II\/24\/58.1-2402.1","metadata":false},{"id":70726,"structure_id":14423,"section_number":"58.1-2403","catch_line":"Exemptions","url":"\/58.1-2403\/","token":"58.1\/II\/24\/58.1-2403","metadata":false},{"id":66122,"structure_id":14423,"section_number":"58.1-2404","catch_line":"Time for payment of tax on sale or use of a motor vehicle","url":"\/58.1-2404\/","token":"58.1\/II\/24\/58.1-2404","metadata":false},{"id":66929,"structure_id":14423,"section_number":"58.1-2405","catch_line":"Basis of tax","url":"\/58.1-2405\/","token":"58.1\/II\/24\/58.1-2405","metadata":false},{"id":72774,"structure_id":14423,"section_number":"58.1-2406","catch_line":"Collection of tax; estimate of tax","url":"\/58.1-2406\/","token":"58.1\/II\/24\/58.1-2406","metadata":false},{"id":81618,"structure_id":14423,"section_number":"58.1-2407","catch_line":"Repealed","url":"\/58.1-2407\/","token":"58.1\/II\/24\/58.1-2407","metadata":false},{"id":64523,"structure_id":14423,"section_number":"58.1-2411","catch_line":"Civil penalties upon failure to pay tax, etc","url":"\/58.1-2411\/","token":"58.1\/II\/24\/58.1-2411","metadata":false},{"id":81569,"structure_id":14423,"section_number":"58.1-2412","catch_line":"Repealed","url":"\/58.1-2412\/","token":"58.1\/II\/24\/58.1-2412","metadata":false},{"id":64644,"structure_id":14423,"section_number":"58.1-2418","catch_line":"Local sales and use taxes prohibited","url":"\/58.1-2418\/","token":"58.1\/II\/24\/58.1-2418","metadata":false},{"id":69189,"structure_id":14423,"section_number":"58.1-2419","catch_line":"Tax on sale to be separately stated","url":"\/58.1-2419\/","token":"58.1\/II\/24\/58.1-2419","metadata":false},{"id":80092,"structure_id":14423,"section_number":"58.1-2420","catch_line":"Examination of dealer's records, etc","url":"\/58.1-2420\/","token":"58.1\/II\/24\/58.1-2420","metadata":false},{"id":84448,"structure_id":14423,"section_number":"58.1-2421","catch_line":"Rules and regulations","url":"\/58.1-2421\/","token":"58.1\/II\/24\/58.1-2421","metadata":false},{"id":55780,"structure_id":14423,"section_number":"58.1-2422","catch_line":"Forwarding of tax information to law-enforcement officials","url":"\/58.1-2422\/","token":"58.1\/II\/24\/58.1-2422","metadata":false},{"id":74360,"structure_id":14423,"section_number":"58.1-2423","catch_line":"Refunds generally","url":"\/58.1-2423\/","token":"58.1\/II\/24\/58.1-2423","metadata":false},{"id":69936,"structure_id":14423,"section_number":"58.1-2423.1","catch_line":"Expired","url":"\/58.1-2423.1\/","token":"58.1\/II\/24\/58.1-2423.1","metadata":false},{"id":82020,"structure_id":14423,"section_number":"58.1-2424","catch_line":"Credits against tax","url":"\/58.1-2424\/","token":"58.1\/II\/24\/58.1-2424","metadata":false},{"id":81980,"structure_id":14423,"section_number":"58.1-2425","catch_line":"(Contingent effective date \u2014 see Acts 2013, c. 766) Disposition of revenues","url":"\/58.1-2425\/","token":"58.1\/II\/24\/58.1-2425","metadata":false},{"id":65527,"structure_id":14423,"section_number":"58.1-2426","catch_line":"Application to Commissioner for correction; appeal","url":"\/58.1-2426\/","token":"58.1\/II\/24\/58.1-2426","metadata":false}],"previous_section":{"id":82020,"structure_id":14423,"section_number":"58.1-2424","catch_line":"Credits against tax","url":"\/58.1-2424\/","token":"58.1\/II\/24\/58.1-2424","metadata":false},"next_section":{"id":65527,"structure_id":14423,"section_number":"58.1-2426","catch_line":"Application to Commissioner for correction; appeal","url":"\/58.1-2426\/","token":"58.1\/II\/24\/58.1-2426","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2425\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 17 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 1966, chapter 587; in 1976, chapter 567; in 1981, chapter 145; in 1984, chapter 675; in 1987, chapter 696; in 1991, chapter 323; in 1997, chapters 283<\/a>, 423<\/a>, and 853<\/a>; in 1998, chapters 905<\/a> and 907<\/a>; in 1999, chapter 77<\/a>; in 2004, chapter 522<\/a>; in 2005, chapter 323<\/a>; in 2007, chapter 896<\/a>; in 2009, chapters 864<\/a> and 871<\/a>; in 2011, chapters 405<\/a> and 639<\/a>; in 2018, chapters 838<\/a> and 840<\/a>; in 2019, chapter 52<\/a>; in 2020, chapters 1230<\/a> and 1275<\/a>.<\/p>","references":[{"id":72795,"section_number":"33.2-1524","catch_line":"Commonwealth Transportation Fund","order_by":null,"url":"\/33.2-1524\/"}],"refers_to":[{"id":72795,"section_number":"33.2-1524","catch_line":"Commonwealth Transportation Fund","order_by":null,"url":"\/33.2-1524\/"},{"id":82691,"section_number":"46.2-100","catch_line":"Definitions","order_by":null,"url":"\/46.2-100\/"},{"id":84100,"section_number":"58.1-2402","catch_line":"(Contingent effective date) Levy","order_by":null,"url":"\/58.1-2402\/"},{"id":64845,"section_number":"58.1-605","catch_line":"To what extent and under what conditions cities and counties may levy local sales taxes; collection thereof by Commonwealth and return of revenue to each city or county entitled thereto","order_by":null,"url":"\/58.1-605\/"},{"id":71974,"section_number":"58.1-638","catch_line":"Disposition of state sales and use tax revenue","order_by":null,"url":"\/58.1-638\/"}],"permalink":{"id":255935,"object_type":"law","relational_id":81980,"identifier":"58.1-2425","token":"58.1\/II\/24\/58.1-2425","url":"\/58.1-2425\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2425\/","token":"58.1\/II\/24\/58.1-2425","dublin_core":{"Title":"(Contingent effective date \u2014 see Acts 2013, c. 766) Disposition of revenues","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2425","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

(For contingent expiration date \u2014 see Acts 2019, c. 52, cl. 2) Funds collected hereunder by the Commissioner<\/span> shall be forthwith paid into the state treasury. Except as otherwise provided in this section, these funds 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. The revenue so derived, after refunds have been deducted, is hereby allocated for the construction, reconstruction and maintenance of highways and the regulation of traffic thereon and for no other purpose. However, (i) all funds collected pursuant to the provisions of this chapter from manufactured homes, as defined in \u00a7 46.2-100<\/a>, shall be distributed to the city, town, or county wherein such manufactured home is to be situated as a dwelling; (ii) all funds collected pursuant to the provisions of this chapter from all-terrain vehicles, mopeds, and off-road motorcycles, as those terms are defined in \u00a7 46.2-100<\/a>, shall be distributed as follows: (a) an amount equal to a one percent tax shall be distributed in the same manner as the one percent local sales<\/span> tax pursuant to \u00a7 58.1-605<\/a>, except that this amount collected on sales<\/span> by anyone other than a Virginia dealer or on sales<\/span> outside of Virginia shall be distributed to the county or city in which the vehicle is used or stored for use; (b) an amount equal to a four percent tax shall be distributed in the same manner as the state sales<\/span> and use tax pursuant to \u00a7 58.1-638<\/a>, except that this amount collected on sales<\/span> by anyone other than a Virginia dealer or on sales<\/span> outside of Virginia shall be distributed to the county or city in which the vehicle is used or stored for use; and (c) an amount equal to a one percent tax shall be distributed in a manner consistent with the provisions of subsection I of \u00a7 58.1-638<\/a> for each all-terrain vehicle, moped, and off-road motorcycle subject to the additional tax within the Historic Triangle under subdivision A 1 of \u00a7 58.1-2402<\/a>; and (iii) all remaining funds, after the collection costs of the Department<\/span> of Motor Vehicles<\/span>, from the sales<\/span> and use tax on motor vehicles<\/span> shall be distributed to and paid into the Commonwealth Transportation Fund established pursuant to \u00a7 33.2-1524<\/a>.\n\t\t(For contingent effective date \u2014 see Acts 2019, c. 52, cl. 2) Funds collected hereunder by the Commissioner<\/span> shall be forthwith paid into the state treasury. Except as otherwise provided in this section, these funds 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. The revenue so derived, after refunds have been deducted, is hereby allocated for the construction, reconstruction and maintenance of highways and the regulation of traffic thereon and for no other purpose. However, (i) all funds collected pursuant to the provisions of this chapter from manufactured homes, as defined in \u00a7 46.2-100<\/a>, shall be distributed to the city, town, or county wherein such manufactured home is to be situated as a dwelling; (ii) all funds collected pursuant to the provisions of this chapter from all-terrain vehicles, mopeds, and off-road motorcycles, as those terms are defined in \u00a7 46.2-100<\/a>, shall be distributed as follows: (a) an amount equal to a one percent tax shall be distributed in the same manner as the one percent local sales<\/span> tax pursuant to \u00a7 58.1-605<\/a>, except that this amount collected on sales<\/span> by anyone other than a Virginia dealer or on sales<\/span> outside of Virginia shall be distributed to the county or city in which the vehicle is used or stored for use and (b) an amount equal to a four percent tax shall be distributed in the same manner as the state sales<\/span> and use tax pursuant to \u00a7 58.1-638<\/a>, except that this amount collected on sales<\/span> by anyone other than a Virginia dealer or on sales<\/span> outside of Virginia shall be distributed to the county or city in which the vehicle is used or stored for use; and (iii) all remaining funds, after the collection costs of the Department<\/span> of Motor Vehicles<\/span>, from the sales<\/span> and use tax on motor vehicles<\/span> shall be distributed to and paid into the Commonwealth Transportation Fund established pursuant to \u00a7 33.2-1524<\/a>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\n(CONTINGENT EFFECTIVE DATE \u2014 SEE ACTS 2013, C. 766) DISPOSITION OF REVENUES\n(\u00a7 58.1-2425)\n\n(For contingent expiration date \u2014 see Acts 2019, c. 52, cl. 2) Funds collected\nhereunder by the Commissioner shall be forthwith paid into the state treasury.\nExcept as otherwise provided in this section, these funds shall constitute\nspecial funds within the Commonwealth Transportation Fund. Any balances\nremaining in these funds at the end of the year shall be available for use in\nsubsequent years for the purposes set forth in this chapter, and any interest\nincome on such funds shall accrue to these funds. The revenue so derived, after\nrefunds have been deducted, is hereby allocated for the construction,\nreconstruction and maintenance of highways and the regulation of traffic thereon\nand for no other purpose. However, (i) all funds collected pursuant to the\nprovisions of this chapter from manufactured homes, as defined in \u00a7 46.2-100,\nshall be distributed to the city, town, or county wherein such manufactured home\nis to be situated as a dwelling; (ii) all funds collected pursuant to the\nprovisions of this chapter from all-terrain vehicles, mopeds, and off-road\nmotorcycles, as those terms are defined in \u00a7 46.2-100, shall be distributed as\nfollows: (a) an amount equal to a one percent tax shall be distributed in the\nsame manner as the one percent local sales tax pursuant to \u00a7 58.1-605, except\nthat this amount collected on sales by anyone other than a Virginia dealer or on\nsales outside of Virginia shall be distributed to the county or city in which\nthe vehicle is used or stored for use; (b) an amount equal to a four percent tax\nshall be distributed in the same manner as the state sales and use tax pursuant\nto \u00a7 58.1-638, except that this amount collected on sales by anyone other than\na Virginia dealer or on sales outside of Virginia shall be distributed to the\ncounty or city in which the vehicle is used or stored for use; and (c) an amount\nequal to a one percent tax shall be distributed in a manner consistent with the\nprovisions of subsection I of \u00a7 58.1-638 for each all-terrain vehicle, moped,\nand off-road motorcycle subject to the additional tax within the Historic\nTriangle under subdivision A 1 of \u00a7 58.1-2402; and (iii) all remaining funds,\nafter the collection costs of the Department of Motor Vehicles, from the sales\nand use tax on motor vehicles shall be distributed to and paid into the\nCommonwealth Transportation Fund established pursuant to \u00a7 33.2-1524.\n\t\t(For contingent effective date \u2014 see Acts 2019, c. 52, cl. 2) Funds\ncollected hereunder by the Commissioner shall be forthwith paid into the state\ntreasury. Except as otherwise provided in this section, these funds shall\nconstitute special funds within the Commonwealth Transportation Fund. Any\nbalances remaining in these funds at the end of the year shall be available for\nuse in subsequent years for the purposes set forth in this chapter, and any\ninterest income on such funds shall accrue to these funds. The revenue so\nderived, after refunds have been deducted, is hereby allocated for the\nconstruction, reconstruction and maintenance of highways and the regulation of\ntraffic thereon and for no other purpose. However, (i) all funds collected\npursuant to the provisions of this chapter from manufactured homes, as defined\nin \u00a7 46.2-100, shall be distributed to the city, town, or county wherein such\nmanufactured home is to be situated as a dwelling; (ii) all funds collected\npursuant to the provisions of this chapter from all-terrain vehicles, mopeds,\nand off-road motorcycles, as those terms are defined in \u00a7 46.2-100, shall be\ndistributed as follows: (a) an amount equal to a one percent tax shall be\ndistributed in the same manner as the one percent local sales tax pursuant to \u00a7\n58.1-605, except that this amount collected on sales by anyone other than a\nVirginia dealer or on sales outside of Virginia shall be distributed to the\ncounty or city in which the vehicle is used or stored for use and (b) an amount\nequal to a four percent tax shall be distributed in the same manner as the state\nsales and use tax pursuant to \u00a7 58.1-638, except that this amount collected on\nsales by anyone other than a Virginia dealer or on sales outside of Virginia\nshall be distributed to the county or city in which the vehicle is used or\nstored for use; and (iii) all remaining funds, after the collection costs of the\nDepartment of Motor Vehicles, from the sales and use tax on motor vehicles shall\nbe distributed to and paid into the Commonwealth Transportation Fund established\npursuant to \u00a7 33.2-1524.\n\nHISTORY: Code 1950, \u00a7 58-685.23; 1966, c. 587; 1976, c. 567; 1981, c. 145;\n1984, c. 675; 1986, Sp. Sess., c. 11; 1987, c. 696; 1991, c. 323; 1997, cc. 283,\n423, 853; 1998, cc. 905, 907; 1999, c. 77; 2004, c. 522; 2005, c. 323; 2007, c.\n896; 2009, cc. 864, 871; 2011, cc. 405, 639; 2018, cc. 838, 840; 2019, c. 52;\n2020, cc. 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}}