{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3742.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3742.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3742.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3742.html"}],"law_id":63950,"edition_id":1,"section_id":63950,"structure_id":15149,"section_number":"58.1-3742","catch_line":"Distribution of local coal road improvement severance tax","history":"2013, cc. 305, 618.","full_text":"Notwithstanding any other provision of law, the incorporated towns and city situated within the bounds of Wise County shall receive from the county 20 percent of all revenues collected under the local coal road improvement severance license tax imposed under the authority of subsection B of \u00a7 58.1-3741. The shares of such 20 percent shall be computed as follows: 25 percent shall be divided among the incorporated towns and the city based on the number of registered motor vehicles in each town and the city, and 75 percent shall be divided equally among the incorporated towns and city. Such funds shall be distributed to the treasurer of such towns and city on a quarterly basis as received by the county.","order_by":null,"text":{"0":{"id":232897,"text":"Notwithstanding any other provision of law, the incorporated towns and city situated within the bounds of Wise County shall receive from the county 20 percent of all revenues collected under the local coal road improvement severance license tax imposed under the authority of subsection B of \u00a7 58.1-3741. The shares of such 20 percent shall be computed as follows: 25 percent shall be divided among the incorporated towns and the city based on the number of registered motor vehicles in each town and the city, and 75 percent shall be divided equally among the incorporated towns and city. Such funds shall be distributed to the treasurer of such towns and city on a quarterly basis as received by the county.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15149,"edition_id":1,"name":"Local Coal Severance License Taxes","identifier":"37.1","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:52:32","date_modified":"2026-06-26 03:52:32","permalink":{"id":258357,"object_type":"structure","relational_id":15149,"identifier":"37.1","token":"58.1\/III\/37.1","url":"\/58.1\/III\/37.1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","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":82049,"structure_id":15149,"section_number":"58.1-3740","catch_line":"Definitions","url":"\/58.1-3740\/","token":"58.1\/III\/37.1\/58.1-3740","metadata":false},{"id":76655,"structure_id":15149,"section_number":"58.1-3741","catch_line":"Counties and cities authorized to levy severance license tax on the sale of coal","url":"\/58.1-3741\/","token":"58.1\/III\/37.1\/58.1-3741","metadata":false},{"id":63950,"structure_id":15149,"section_number":"58.1-3742","catch_line":"Distribution of local coal road improvement severance tax","url":"\/58.1-3742\/","token":"58.1\/III\/37.1\/58.1-3742","metadata":false},{"id":62435,"structure_id":15149,"section_number":"58.1-3743","catch_line":"Severance license taxes to be paid to jurisdiction in which coal is severed","url":"\/58.1-3743\/","token":"58.1\/III\/37.1\/58.1-3743","metadata":false},{"id":67917,"structure_id":15149,"section_number":"58.1-3744","catch_line":"Uniform ordinance provisions","url":"\/58.1-3744\/","token":"58.1\/III\/37.1\/58.1-3744","metadata":false},{"id":57709,"structure_id":15149,"section_number":"58.1-3745","catch_line":" Lien on real estate and personal property of businesses severing coal","url":"\/58.1-3745\/","token":"58.1\/III\/37.1\/58.1-3745","metadata":false}],"previous_section":{"id":76655,"structure_id":15149,"section_number":"58.1-3741","catch_line":"Counties and cities authorized to levy severance license tax on the sale of coal","url":"\/58.1-3741\/","token":"58.1\/III\/37.1\/58.1-3741","metadata":false},"next_section":{"id":62435,"structure_id":15149,"section_number":"58.1-3743","catch_line":"Severance license taxes to be paid to jurisdiction in which coal is severed","url":"\/58.1-3743\/","token":"58.1\/III\/37.1\/58.1-3743","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3742\/","history_text":"

This law was first created in 2013. The record of its establishment is cataloged in chapters 305<\/a> and 618<\/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":[{"id":62897,"section_number":"45.2-1605","catch_line":" Exclusivity of regulation and enforcement","order_by":null,"url":"\/45.2-1605\/"}],"refers_to":[{"id":76655,"section_number":"58.1-3741","catch_line":"Counties and cities authorized to levy severance license tax on the sale of coal","order_by":null,"url":"\/58.1-3741\/"}],"permalink":{"id":258367,"object_type":"law","relational_id":63950,"identifier":"58.1-3742","token":"58.1\/III\/37.1\/58.1-3742","url":"\/58.1-3742\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3742\/","token":"58.1\/III\/37.1\/58.1-3742","dublin_core":{"Title":"Distribution of local coal road improvement severance tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3742","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Notwithstanding any other provision of law<\/span>, the incorporated towns and city situated within the bounds of Wise County shall receive from the county 20 percent of all revenues collected under the local coal road improvement severance license tax imposed under the authority of subsection B of \u00a7 58.1-3741<\/a>. The shares of such 20 percent shall be computed as follows: 25 percent shall be divided among the incorporated towns and the city based on the number of registered motor vehicles in each town and the city, and 75 percent shall be divided equally among the incorporated towns and city. Such funds shall be distributed to the treasurer of such towns and city on a quarterly basis as received by the county.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDISTRIBUTION OF LOCAL COAL ROAD IMPROVEMENT SEVERANCE TAX (\u00a7 58.1-3742)\n\nNotwithstanding any other provision of law, the incorporated towns and city\nsituated within the bounds of Wise County shall receive from the county 20\npercent of all revenues collected under the local coal road improvement\nseverance license tax imposed under the authority of subsection B of \u00a7\n58.1-3741. The shares of such 20 percent shall be computed as follows: 25\npercent shall be divided among the incorporated towns and the city based on the\nnumber of registered motor vehicles in each town and the city, and 75 percent\nshall be divided equally among the incorporated towns and city. Such funds shall\nbe distributed to the treasurer of such towns and city on a quarterly basis as\nreceived by the county.\n\nHISTORY: 2013, cc. 305, 618.","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}}