{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-4038.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-4038.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-4038.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-4038.html"}],"law_id":82569,"edition_id":1,"section_id":82569,"structure_id":14842,"section_number":"58.1-4038","catch_line":"Distribution of tax revenue","history":"2020, cc. 1218, 1256.","full_text":"A\n\nThe Department shall allocate 2.5 percent of the tax revenue collected pursuant to &#xA7; 58.1-4037 to the Problem Gambling Treatment and Support Fund established pursuant to &#xA7; 37.2-314.2.B\n\nThe Department shall allocate the remaining 97.5 percent of the tax revenue collected pursuant to &#xA7; 58.1-4037 to the general fund.","order_by":null,"text":{"0":{"id":295833,"text":"The Department shall allocate 2.5 percent of the tax revenue collected pursuant to &#xA7; 58.1-4037 to the Problem Gambling Treatment and Support Fund established pursuant to &#xA7; 37.2-314.2.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":295834,"text":"The Department shall allocate the remaining 97.5 percent of the tax revenue collected pursuant to &#xA7; 58.1-4037 to the general fund.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":14842,"edition_id":1,"name":"Sports Betting","identifier":"2","label":"article","depth":4,"order_by":1,"parent_id":13968,"metadata":{},"date_created":"2026-06-26 03:50:19","date_modified":"2026-06-26 03:50:19","permalink":{"id":259243,"object_type":"structure","relational_id":14842,"identifier":"2","token":"58.1\/IV\/40\/2","url":"\/58.1\/IV\/40\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13968,"edition_id":1,"name":"Virginia Lottery Law; Sports Betting","identifier":"40","label":"chapter","depth":3,"order_by":1,"parent_id":13501,"metadata":{},"date_created":"2026-06-26 03:46:27","date_modified":"2026-06-26 03:46:27","permalink":{"id":259075,"object_type":"structure","relational_id":13968,"identifier":"40","token":"58.1\/IV\/40","url":"\/58.1\/IV\/40\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13501,"edition_id":1,"name":"Other Sources of State Revenue","identifier":"IV","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:45:05","date_modified":"2026-06-26 03:45:05","permalink":{"id":259073,"object_type":"structure","relational_id":13501,"identifier":"IV","token":"58.1\/IV","url":"\/58.1\/IV\/","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":67888,"structure_id":14842,"section_number":"58.1-4030","catch_line":"Definitions","url":"\/58.1-4030\/","token":"58.1\/IV\/40\/2\/58.1-4030","metadata":false},{"id":84595,"structure_id":14842,"section_number":"58.1-4031","catch_line":"Powers and duties of the Director related to sports betting; reporting","url":"\/58.1-4031\/","token":"58.1\/IV\/40\/2\/58.1-4031","metadata":false},{"id":79490,"structure_id":14842,"section_number":"58.1-4032","catch_line":"Application for a sports betting permit; penalty","url":"\/58.1-4032\/","token":"58.1\/IV\/40\/2\/58.1-4032","metadata":false},{"id":85758,"structure_id":14842,"section_number":"58.1-4033","catch_line":"Renewals of permits","url":"\/58.1-4033\/","token":"58.1\/IV\/40\/2\/58.1-4033","metadata":false},{"id":65420,"structure_id":14842,"section_number":"58.1-4034","catch_line":"Duties of permit holders","url":"\/58.1-4034\/","token":"58.1\/IV\/40\/2\/58.1-4034","metadata":false},{"id":82167,"structure_id":14842,"section_number":"58.1-4035","catch_line":"Suspension and revocation of permits; civil penalties","url":"\/58.1-4035\/","token":"58.1\/IV\/40\/2\/58.1-4035","metadata":false},{"id":73770,"structure_id":14842,"section_number":"58.1-4036","catch_line":"Use of official league data","url":"\/58.1-4036\/","token":"58.1\/IV\/40\/2\/58.1-4036","metadata":false},{"id":78020,"structure_id":14842,"section_number":"58.1-4037","catch_line":"Tax on adjusted gross revenue","url":"\/58.1-4037\/","token":"58.1\/IV\/40\/2\/58.1-4037","metadata":false},{"id":82569,"structure_id":14842,"section_number":"58.1-4038","catch_line":"Distribution of tax revenue","url":"\/58.1-4038\/","token":"58.1\/IV\/40\/2\/58.1-4038","metadata":false},{"id":83622,"structure_id":14842,"section_number":"58.1-4039","catch_line":"Events on which betting is prohibited; penalty","url":"\/58.1-4039\/","token":"58.1\/IV\/40\/2\/58.1-4039","metadata":false},{"id":76314,"structure_id":14842,"section_number":"58.1-4040","catch_line":"Underage betting prohibited; penalty","url":"\/58.1-4040\/","token":"58.1\/IV\/40\/2\/58.1-4040","metadata":false},{"id":84262,"structure_id":14842,"section_number":"58.1-4041","catch_line":"Persons prohibited from sports betting; penalty","url":"\/58.1-4041\/","token":"58.1\/IV\/40\/2\/58.1-4041","metadata":false},{"id":86916,"structure_id":14842,"section_number":"58.1-4042","catch_line":"Operation and advertising of unpermitted facilities prohibited; penalty","url":"\/58.1-4042\/","token":"58.1\/IV\/40\/2\/58.1-4042","metadata":false},{"id":87015,"structure_id":14842,"section_number":"58.1-4043","catch_line":"Reporting and investigating prohibited conduct","url":"\/58.1-4043\/","token":"58.1\/IV\/40\/2\/58.1-4043","metadata":false},{"id":76389,"structure_id":14842,"section_number":"58.1-4044","catch_line":"Required direct notification to the Department and to sports governing bodies","url":"\/58.1-4044\/","token":"58.1\/IV\/40\/2\/58.1-4044","metadata":false},{"id":77288,"structure_id":14842,"section_number":"58.1-4045","catch_line":"Liquidity pools","url":"\/58.1-4045\/","token":"58.1\/IV\/40\/2\/58.1-4045","metadata":false},{"id":70003,"structure_id":14842,"section_number":"58.1-4046","catch_line":"Intermediate routing of electronic data","url":"\/58.1-4046\/","token":"58.1\/IV\/40\/2\/58.1-4046","metadata":false},{"id":58504,"structure_id":14842,"section_number":"58.1-4047","catch_line":"Certain provisions in Article 1 (\u00a7 58.1-4000 et seq.) to apply, mutatis mutandis","url":"\/58.1-4047\/","token":"58.1\/IV\/40\/2\/58.1-4047","metadata":false},{"id":56740,"structure_id":14842,"section_number":"58.1-4048","catch_line":"Gaming Regulatory Fund","url":"\/58.1-4048\/","token":"58.1\/IV\/40\/2\/58.1-4048","metadata":false}],"previous_section":{"id":78020,"structure_id":14842,"section_number":"58.1-4037","catch_line":"Tax on adjusted gross revenue","url":"\/58.1-4037\/","token":"58.1\/IV\/40\/2\/58.1-4037","metadata":false},"next_section":{"id":83622,"structure_id":14842,"section_number":"58.1-4039","catch_line":"Events on which betting is prohibited; penalty","url":"\/58.1-4039\/","token":"58.1\/IV\/40\/2\/58.1-4039","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-4038\/","history_text":"<p>This law was first created in 2020. The record of its establishment is cataloged in chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?201+ful+CHAP1218\">1218<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?201+ful+CHAP1256\">1256<\/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":67219,"section_number":"37.2-314.2","catch_line":"Problem Gambling Treatment and Support Fund","order_by":null,"url":"\/37.2-314.2\/"}],"refers_to":[{"id":78020,"section_number":"58.1-4037","catch_line":"Tax on adjusted gross revenue","order_by":null,"url":"\/58.1-4037\/"}],"permalink":{"id":259277,"object_type":"law","relational_id":82569,"identifier":"58.1-4038","token":"58.1\/IV\/40\/2\/58.1-4038","url":"\/58.1-4038\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-4038\/","token":"58.1\/IV\/40\/2\/58.1-4038","dublin_core":{"Title":"Distribution of tax revenue","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-4038","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section id=\"A\"><p><span class=\"prefix-number\">A.<\/span> The <span class=\"dictionary\">Department<\/span> shall allocate 2.5 percent of the tax revenue collected pursuant to &#xA7; <a class=\"law\" title=\"Tax on adjusted gross revenue\" href=\"\/58.1-4037\/\">58.1-4037<\/a> to the Problem Gambling Treatment and Support Fund established pursuant to &#xA7; <a class=\"law\" title=\"Problem Gambling Treatment and Support Fund\" href=\"\/37.2-314.2\/\">37.2-314.2<\/a>. <a id=\"paragraph-295833\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-4038\/#A\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B\"><p><span class=\"prefix-number\">B.<\/span> The <span class=\"dictionary\">Department<\/span> shall allocate the remaining 97.5 percent of the tax revenue collected pursuant to &#xA7; <a class=\"law\" title=\"Tax on adjusted gross revenue\" href=\"\/58.1-4037\/\">58.1-4037<\/a> to the general fund. <a id=\"paragraph-295834\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-4038\/#B\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nDISTRIBUTION OF TAX REVENUE (\u00a7 58.1-4038)\n\nA. The Department shall allocate 2.5 percent of the tax revenue collected\npursuant to &#xA7; 58.1-4037 to the Problem Gambling Treatment and Support Fund\nestablished pursuant to &#xA7; 37.2-314.2.\n\nB. The Department shall allocate the remaining 97.5 percent of the tax revenue\ncollected pursuant to &#xA7; 58.1-4037 to the general fund.\n\nHISTORY: 2020, cc. 1218, 1256.","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}}