{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-638.3.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-638.3.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-638.3.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-638.3.html"}],"law_id":68271,"edition_id":1,"section_id":68271,"structure_id":12899,"section_number":"58.1-638.3","catch_line":"(Contingent expiration date) Disposition of 0.3 percent state and local sales tax for transportation","history":"2013, c. 766; 2020, cc. 1230, 1275.","full_text":"A\n\nThe sales and use tax revenue generated by the 0.3 percent sales and use tax increase enacted by the 2013 Session of the General Assembly shall be deposited into the Commonwealth Transportation Fund established pursuant to &#xA7; 33.2-1524.B\n\nThe net revenues distributable under this section shall be computed as an estimate of the net revenue to be received by the state treasury each month, and such estimated payment shall be adjusted for the actual net revenue received in the preceding month. All payments shall be made to the funds set forth in subsection A on the last day of each month.","order_by":null,"text":{"0":{"id":247005,"text":"The sales and use tax revenue generated by the 0.3 percent sales and use tax increase enacted by the 2013 Session of the General Assembly shall be deposited into the Commonwealth Transportation Fund established pursuant to &#xA7; 33.2-1524.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":247006,"text":"The net revenues distributable under this section shall be computed as an estimate of the net revenue to be received by the state treasury each month, and such estimated payment shall be adjusted for the actual net revenue received in the preceding month. All payments shall be made to the funds set forth in subsection A on the last day of each month.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":12899,"edition_id":1,"name":"Retail Sales and Use Tax","identifier":"6","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:43:59","date_modified":"2026-06-26 03:43:59","permalink":{"id":254543,"object_type":"structure","relational_id":12899,"identifier":"6","token":"58.1\/I\/6","url":"\/58.1\/I\/6\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 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holiday","url":"\/58.1-639.1\/","token":"58.1\/I\/6\/58.1-639.1","metadata":false}],"previous_section":{"id":59396,"structure_id":12899,"section_number":"58.1-638.2","catch_line":"Repealed","url":"\/58.1-638.2\/","token":"58.1\/I\/6\/58.1-638.2","metadata":false},"next_section":{"id":65444,"structure_id":12899,"section_number":"58.1-639","catch_line":"Repealed","url":"\/58.1-639\/","token":"58.1\/I\/6\/58.1-639","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-638.3\/","history_text":"<p>This law was first created in 2013. The record of its establishment is cataloged in chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?131+ful+CHAP0766\">766<\/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 1 time. 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. That modification is as follows: in 2020, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?201+ful+CHAP1230\">1230<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?201+ful+CHAP1275\">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":false,"permalink":{"id":254869,"object_type":"law","relational_id":68271,"identifier":"58.1-638.3","token":"58.1\/I\/6\/58.1-638.3","url":"\/58.1-638.3\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-638.3\/","token":"58.1\/I\/6\/58.1-638.3","dublin_core":{"Title":"(Contingent expiration date) Disposition of 0.3 percent state and local sales tax for transportation","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-638.3","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\">sales<\/span> and <span class=\"dictionary\">use<\/span> tax revenue generated by the 0.3 percent <span class=\"dictionary\">sales<\/span> and <span class=\"dictionary\">use<\/span> tax increase enacted by the 2013 Session of the General Assembly shall be deposited into the Commonwealth Transportation Fund established pursuant to &#xA7; <a class=\"law\" title=\"Commonwealth Transportation Fund\" href=\"\/33.2-1524\/\">33.2-1524<\/a>. <a id=\"paragraph-247005\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-638.3\/#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 net revenues distributable under this section shall be computed as an estimate of the net revenue to be received by the state treasury each month, and such estimated payment shall be adjusted for the actual net revenue received in the preceding month. All payments shall be made to the funds set forth in subsection A on the last day of each month. <a id=\"paragraph-247006\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-638.3\/#B\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\n(CONTINGENT EXPIRATION DATE) DISPOSITION OF 0.3 PERCENT STATE AND LOCAL SALES\nTAX FOR TRANSPORTATION (\u00a7 58.1-638.3)\n\nA. The sales and use tax revenue generated by the 0.3 percent sales and use tax\nincrease enacted by the 2013 Session of the General Assembly shall be deposited\ninto the Commonwealth Transportation Fund established pursuant to &#xA7;\n33.2-1524.\n\nB. The net revenues distributable under this section shall be computed as an\nestimate of the net revenue to be received by the state treasury each month, and\nsuch estimated payment shall be adjusted for the actual net revenue received in\nthe preceding month. All payments shall be made to the funds set forth in\nsubsection A on the last day of each month.\n\nHISTORY: 2013, c. 766; 2020, 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}}