{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-638.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-638.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-638.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-638.html"}],"law_id":71974,"edition_id":1,"section_id":71974,"structure_id":12899,"section_number":"58.1-638","catch_line":"Disposition of state sales and use tax revenue","history":"Code 1950, \u00a7 58-441.48; 1966, c. 151; 1976, c. 680; 1978, c. 773; 1980, c. 559; 1984, c. 675; 1986, Sp. Sess., c. 12; 1991, cc. 666, 713; 1992, c. 167; 1993, c. 793; 1995, cc. 539, 542; 1998, cc. 320, 905, 907; 1999, cc. 281, 397, 898; 2000, cc. 694, 707; 2001, c. 171; 2004, Sp. Sess. I, c. 3; 2010, cc. 113, 386, 629; 2012, cc. 476, 507, 779, 817; 2013, cc. 639, 766; 2015, cc. 609, 684; 2018, cc. 506, 850, 854, 856; 2019, c. 854; 2020, cc. 1230, 1235, 1275, 1283; 2022, c. 652.","full_text":"A\n\nThe Comptroller shall designate a specific revenue code number for all the state sales and use tax revenue collected under the preceding sections of this chapter.\n\t\t\tThe sales and use tax revenue generated by the one-half percent sales and use tax increase enacted by the 1986 Special Session of the General Assembly shall be paid, in the manner hereinafter provided in this section, to the Commonwealth Transportation Fund established pursuant to § 33.2-1524. The Fund’s share of such net revenue shall be computed as an estimate of the net revenue to be received into 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 Fund on the last day of each month.B\n\nThe sales and use tax revenue generated by a one percent sales and use tax shall be distributed among the counties and cities of the Commonwealth in the manner provided in subsections C and D.C\n\nThe localities’ share of the net revenue distributable under this section among the counties and cities shall be apportioned by the Comptroller and distributed among them by warrants of the Comptroller drawn on the Treasurer of Virginia as soon as practicable after the close of each month during which the net revenue was received into the state treasury. The distribution of the localities’ share of such net revenue shall be computed with respect to the net revenue received into the state treasury during each month, and such distribution shall be made as soon as practicable after the close of each such month.D\n\nThe net revenue so distributable among the counties and cities shall be apportioned and distributed upon the basis of the latest yearly estimate of the population of cities and counties ages five to 19, provided by the Weldon Cooper Center for Public Service of the University of Virginia. Such population estimate produced by the Weldon Cooper Center for Public Service of the University of Virginia shall account for persons who are domiciled in orphanages or charitable institutions or who are dependents living on any federal military or naval reservation or other federal property within the school division in which the institutions or federal military or naval reservation or other federal property is located. Such population estimate produced by the Weldon Cooper Center for Public Service of the University of Virginia shall account for members of the military services who are under 20 years of age within the school division in which the parents or guardians of such persons legally reside. Such population estimate produced by the Weldon Cooper Center for Public Service of the University of Virginia shall account for individuals receiving services in state hospitals, state training centers, or mental health facilities, persons who are confined in state or federal correctional institutions, or persons who attend the Virginia School for the Deaf and the Blind within the school division in which the parents or guardians of such persons legally reside. Such population estimate produced by the Weldon Cooper Center for Public Service of the University of Virginia shall account for persons who attend institutions of higher education within the school division in which the student’s parents or guardians legally reside. To such estimate, the Department of Education shall add the population of students with disabilities, ages two through four and 20 through 21, as provided to the Department of Education by school divisions. The revenue so apportionable and distributable is hereby appropriated to the several counties and cities for maintenance, operation, capital outlays, debt and interest payments, or other expenses incurred in the operation of the public schools, which shall be considered as funds raised from local resources. In any county, however, wherein is situated any incorporated town constituting a school division, the county treasurer shall pay into the town treasury for maintenance, operation, capital outlays, debt and interest payments, or other expenses incurred in the operation of the public schools, the proper proportionate amount received by him in the ratio that the school population of such town bears to the school population of the entire county. If the school population of any city or of any town constituting a school division is increased by the annexation of territory since the last estimate of school population provided by the Weldon Cooper Center for Public Service, such increase shall, for the purposes of this section, be added to the school population of such city or town as shown by the last such estimate and a proper reduction made in the school population of the county or counties from which the annexed territory was acquired.E\n\nBeginning July 1, 2000, of the remaining sales and use tax revenue, the revenue generated by a two percent sales and use tax, up to an annual amount of $13 million, collected from the sales of hunting equipment, auxiliary hunting equipment, fishing equipment, auxiliary fishing equipment, wildlife-watching equipment, and auxiliary wildlife-watching equipment in Virginia, as estimated by the most recent U.S. Department of the Interior, Fish and Wildlife Service and U.S. Department of Commerce, Bureau of the Census National Survey of Fishing, Hunting, and Wildlife-Associated Recreation, shall be paid into the Game Protection Fund established under § 29.1-101 and shall be used, in part, to defray the cost of law enforcement. Not later than 30 days after the close of each quarter, the Comptroller shall transfer to the Game Protection Fund the appropriate amount of collections to be dedicated to such Fund. At any time that the balance in the Capital Improvement Fund, established under § 29.1-101.01, is equal to or in excess of $35 million, any portion of sales and use tax revenues that would have been transferred to the Game Protection Fund, established under § 29.1-101, in excess of the net operating expenses of the Board, after deduction of other amounts which accrue to the Board and are set aside for the Game Protection Fund, shall remain in the general fund until such time as the balance in the Capital Improvement Fund is less than $35 million.F\n\n1. Of the net revenue generated from the one-half percent increase in the rate of the state sales and use tax effective August 1, 2004, pursuant to enactments of the 2004 Special Session I of the General Assembly, the Comptroller shall transfer from the general fund of the state treasury to the Public Education Standards of Quality\/Local Real Estate Property Tax Relief Fund established under \u00a7 58.1-638.1 an amount equivalent to one-half of the net revenue generated from such one-half percent increase as provided in this subdivision. The transfers to the Public Education Standards of Quality\/Local Real Estate Property Tax Relief Fund under this subdivision shall be for one-half of the net revenue generated (and collected in the succeeding month) from such one-half percent increase for the month of August 2004 and for each month thereafter.2\n\nBeginning July 1, 2013, of the remaining sales and use tax revenue, an amount equal to the revenue generated by a 0.125 percent sales and use tax shall be distributed to the Public Education Standards of Quality\/Local Real Estate Property Tax Relief Fund established under § 58.1-638.1, and be used for the state’s share of Standards of Quality basic aid payments.3\n\nFor the purposes of the Comptroller making the required transfers under subdivision 1 and 2, the Tax Commissioner shall make a written certification to the Comptroller no later than the twenty-fifth of each month certifying the sales and use tax revenues generated in the preceding month. Within three calendar days of receiving such certification, the Comptroller shall make the required transfers to the Public Education Standards of Quality\/Local Real Estate Property Tax Relief Fund.G\n\n(Contingent expiration date) Beginning July 1, 2020, of the remaining sales and use tax revenue, an amount equal to 20 percent of the revenue generated by a one-half percent sales and use tax, such as that paid to the Commonwealth Transportation Fund as provided in subsection A, shall be paid to the Commonwealth Transportation Fund established pursuant to § 33.2-1524.\n\t\t\tThe Commonwealth Transportation Fund’s share of the net revenue distributable under this subsection shall be computed as an estimate of the net revenue to be received into 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 Fund on the last day of each month.H\n\n(Contingent expiration date)1\n\nThe additional revenue generated by increases in the state sales and use tax from Planning District 8 pursuant to §§ 58.1-603.1, 58.1-604.01, 58.1-604.1, and 58.1-614 shall be deposited by the Comptroller in the fund established under § 33.2-2509.2\n\nThe additional revenue generated by increases in the state sales and use tax from Planning District 23 pursuant to §§ 58.1-603.1, 58.1-604.01, 58.1-604.1, and 58.1-614 shall be deposited by the Comptroller in the fund established under § 33.2-2600.3\n\n(For contingent expiration date, see Acts 2020, c. 1235) The additional revenue generated by increases in the state sales and use tax from Planning District 15 pursuant to §§ 58.1-603.1, 58.1-604.01, 58.1-604.1, and 58.1-614 shall be deposited by the Comptroller in the fund established under § 33.2-3701.4\n\nThe additional revenue generated by increases in the state sales and use tax in any other Planning District pursuant to §§ 58.1-603.1, 58.1-604.01, 58.1-604.1, and 58.1-614 shall be deposited into special funds that shall be established by appropriate legislation.5\n\nThe net revenues distributable under this subsection 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 appropriate funds on the last day of each month.I\n\n(For contingent expiration date, see Acts 2018, c. 850) The additional revenue generated by increases in the state sales and use tax from the Historic Triangle pursuant to § 58.1-603.2 shall be deposited by the Comptroller as follows: (i) 50 percent shall be deposited into the Historic Triangle Marketing Fund established pursuant to subsection F of § 58.1-603.2; and (ii) 50 percent shall be deposited in the special fund created pursuant to subdivision D 2 of § 58.1-603.2 and distributed to the localities in which the revenues were collected. The net revenues distributable under this subsection shall be computed as an estimate of the net revenues 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 appropriate funds on the last day of each month.J\n\nIf errors are made in any distribution, or adjustments are otherwise necessary, the errors shall be corrected and adjustments made in the distribution for the next quarter or for subsequent quarters.K\n\nThe term “net revenue,” as used in this section, means the gross revenue received into the general fund or the Commonwealth Transportation Fund of the state treasury under the preceding sections of this chapter, less refunds to taxpayers.","order_by":null,"text":{"0":{"id":259340,"text":"The Comptroller shall designate a specific revenue code number for all the state sales and use tax revenue collected under the preceding sections of this chapter.\n\t\t\tThe sales and use tax revenue generated by the one-half percent sales and use tax increase enacted by the 1986 Special Session of the General Assembly shall be paid, in the manner hereinafter provided in this section, to the Commonwealth Transportation Fund established pursuant to § 33.2-1524. The Fund’s share of such net revenue shall be computed as an estimate of the net revenue to be received into 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 Fund on the last day of each month.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":259341,"text":"The sales and use tax revenue generated by a one percent sales and use tax shall be distributed among the counties and cities of the Commonwealth in the manner provided in subsections C and D.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":259342,"text":"The localities’ share of the net revenue distributable under this section among the counties and cities shall be apportioned by the Comptroller and distributed among them by warrants of the Comptroller drawn on the Treasurer of Virginia as soon as practicable after the close of each month during which the net revenue was received into the state treasury. The distribution of the localities’ share of such net revenue shall be computed with respect to the net revenue received into the state treasury during each month, and such distribution shall be made as soon as practicable after the close of each such month.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":259343,"text":"The net revenue so distributable among the counties and cities shall be apportioned and distributed upon the basis of the latest yearly estimate of the population of cities and counties ages five to 19, provided by the Weldon Cooper Center for Public Service of the University of Virginia. Such population estimate produced by the Weldon Cooper Center for Public Service of the University of Virginia shall account for persons who are domiciled in orphanages or charitable institutions or who are dependents living on any federal military or naval reservation or other federal property within the school division in which the institutions or federal military or naval reservation or other federal property is located. Such population estimate produced by the Weldon Cooper Center for Public Service of the University of Virginia shall account for members of the military services who are under 20 years of age within the school division in which the parents or guardians of such persons legally reside. Such population estimate produced by the Weldon Cooper Center for Public Service of the University of Virginia shall account for individuals receiving services in state hospitals, state training centers, or mental health facilities, persons who are confined in state or federal correctional institutions, or persons who attend the Virginia School for the Deaf and the Blind within the school division in which the parents or guardians of such persons legally reside. Such population estimate produced by the Weldon Cooper Center for Public Service of the University of Virginia shall account for persons who attend institutions of higher education within the school division in which the student’s parents or guardians legally reside. To such estimate, the Department of Education shall add the population of students with disabilities, ages two through four and 20 through 21, as provided to the Department of Education by school divisions. The revenue so apportionable and distributable is hereby appropriated to the several counties and cities for maintenance, operation, capital outlays, debt and interest payments, or other expenses incurred in the operation of the public schools, which shall be considered as funds raised from local resources. In any county, however, wherein is situated any incorporated town constituting a school division, the county treasurer shall pay into the town treasury for maintenance, operation, capital outlays, debt and interest payments, or other expenses incurred in the operation of the public schools, the proper proportionate amount received by him in the ratio that the school population of such town bears to the school population of the entire county. If the school population of any city or of any town constituting a school division is increased by the annexation of territory since the last estimate of school population provided by the Weldon Cooper Center for Public Service, such increase shall, for the purposes of this section, be added to the school population of such city or town as shown by the last such estimate and a proper reduction made in the school population of the county or counties from which the annexed territory was acquired.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":259344,"text":"Beginning July 1, 2000, of the remaining sales and use tax revenue, the revenue generated by a two percent sales and use tax, up to an annual amount of $13 million, collected from the sales of hunting equipment, auxiliary hunting equipment, fishing equipment, auxiliary fishing equipment, wildlife-watching equipment, and auxiliary wildlife-watching equipment in Virginia, as estimated by the most recent U.S. Department of the Interior, Fish and Wildlife Service and U.S. Department of Commerce, Bureau of the Census National Survey of Fishing, Hunting, and Wildlife-Associated Recreation, shall be paid into the Game Protection Fund established under § 29.1-101 and shall be used, in part, to defray the cost of law enforcement. Not later than 30 days after the close of each quarter, the Comptroller shall transfer to the Game Protection Fund the appropriate amount of collections to be dedicated to such Fund. At any time that the balance in the Capital Improvement Fund, established under § 29.1-101.01, is equal to or in excess of $35 million, any portion of sales and use tax revenues that would have been transferred to the Game Protection Fund, established under § 29.1-101, in excess of the net operating expenses of the Board, after deduction of other amounts which accrue to the Board and are set aside for the Game Protection Fund, shall remain in the general fund until such time as the balance in the Capital Improvement Fund is less than $35 million.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"5":{"id":259345,"text":"1. Of the net revenue generated from the one-half percent increase in the rate of the state sales and use tax effective August 1, 2004, pursuant to enactments of the 2004 Special Session I of the General Assembly, the Comptroller shall transfer from the general fund of the state treasury to the Public Education Standards of Quality\/Local Real Estate Property Tax Relief Fund established under \u00a7 58.1-638.1 an amount equivalent to one-half of the net revenue generated from such one-half percent increase as provided in this subdivision. The transfers to the Public Education Standards of Quality\/Local Real Estate Property Tax Relief Fund under this subdivision shall be for one-half of the net revenue generated (and collected in the succeeding month) from such one-half percent increase for the month of August 2004 and for each month thereafter.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E","next_prefix":"F2"},"6":{"id":259346,"text":"Beginning July 1, 2013, of the remaining sales and use tax revenue, an amount equal to the revenue generated by a 0.125 percent sales and use tax shall be distributed to the Public Education Standards of Quality\/Local Real Estate Property Tax Relief Fund established under § 58.1-638.1, and be used for the state’s share of Standards of Quality basic aid payments.","type":"section","prefixes":["F","2"],"prefix":"2","entire_prefix":"F2","prefix_anchor":"F2","level":2,"prior_prefix":"F","next_prefix":"F3"},"7":{"id":259347,"text":"For the purposes of the Comptroller making the required transfers under subdivision 1 and 2, the Tax Commissioner shall make a written certification to the Comptroller no later than the twenty-fifth of each month certifying the sales and use tax revenues generated in the preceding month. Within three calendar days of receiving such certification, the Comptroller shall make the required transfers to the Public Education Standards of Quality\/Local Real Estate Property Tax Relief Fund.","type":"section","prefixes":["F","3"],"prefix":"3","entire_prefix":"F3","prefix_anchor":"F3","level":2,"prior_prefix":"F2","next_prefix":"G"},"8":{"id":259348,"text":"(Contingent expiration date) Beginning July 1, 2020, of the remaining sales and use tax revenue, an amount equal to 20 percent of the revenue generated by a one-half percent sales and use tax, such as that paid to the Commonwealth Transportation Fund as provided in subsection A, shall be paid to the Commonwealth Transportation Fund established pursuant to § 33.2-1524.\n\t\t\tThe Commonwealth Transportation Fund’s share of the net revenue distributable under this subsection shall be computed as an estimate of the net revenue to be received into 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 Fund on the last day of each month.","type":"section","prefixes":["G"],"prefix":"G","entire_prefix":"G","prefix_anchor":"G","level":1,"prior_prefix":"F3","next_prefix":"H"},"9":{"id":259349,"text":"(Contingent expiration date)","type":"section","prefixes":["H"],"prefix":"H","entire_prefix":"H","prefix_anchor":"H","level":1,"prior_prefix":"G","next_prefix":"H1"},"10":{"id":259350,"text":"The additional revenue generated by increases in the state sales and use tax from Planning District 8 pursuant to §§ 58.1-603.1, 58.1-604.01, 58.1-604.1, and 58.1-614 shall be deposited by the Comptroller in the fund established under § 33.2-2509.","type":"section","prefixes":["H","1"],"prefix":"1","entire_prefix":"H1","prefix_anchor":"H1","level":2,"prior_prefix":"H","next_prefix":"H2"},"11":{"id":259351,"text":"The additional revenue generated by increases in the state sales and use tax from Planning District 23 pursuant to §§ 58.1-603.1, 58.1-604.01, 58.1-604.1, and 58.1-614 shall be deposited by the Comptroller in the fund established under § 33.2-2600.","type":"section","prefixes":["H","2"],"prefix":"2","entire_prefix":"H2","prefix_anchor":"H2","level":2,"prior_prefix":"H1","next_prefix":"H3"},"12":{"id":259352,"text":"(For contingent expiration date, see Acts 2020, c. 1235) The additional revenue generated by increases in the state sales and use tax from Planning District 15 pursuant to §§ 58.1-603.1, 58.1-604.01, 58.1-604.1, and 58.1-614 shall be deposited by the Comptroller in the fund established under § 33.2-3701.","type":"section","prefixes":["H","3"],"prefix":"3","entire_prefix":"H3","prefix_anchor":"H3","level":2,"prior_prefix":"H2","next_prefix":"H4"},"13":{"id":259353,"text":"The additional revenue generated by increases in the state sales and use tax in any other Planning District pursuant to §§ 58.1-603.1, 58.1-604.01, 58.1-604.1, and 58.1-614 shall be deposited into special funds that shall be established by appropriate legislation.","type":"section","prefixes":["H","4"],"prefix":"4","entire_prefix":"H4","prefix_anchor":"H4","level":2,"prior_prefix":"H3","next_prefix":"H5"},"14":{"id":259354,"text":"The net revenues distributable under this subsection 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 appropriate funds on the last day of each month.","type":"section","prefixes":["H","5"],"prefix":"5","entire_prefix":"H5","prefix_anchor":"H5","level":2,"prior_prefix":"H4","next_prefix":"I"},"15":{"id":259355,"text":"(For contingent expiration date, see Acts 2018, c. 850) The additional revenue generated by increases in the state sales and use tax from the Historic Triangle pursuant to § 58.1-603.2 shall be deposited by the Comptroller as follows: (i) 50 percent shall be deposited into the Historic Triangle Marketing Fund established pursuant to subsection F of § 58.1-603.2; and (ii) 50 percent shall be deposited in the special fund created pursuant to subdivision D 2 of § 58.1-603.2 and distributed to the localities in which the revenues were collected. The net revenues distributable under this subsection shall be computed as an estimate of the net revenues 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 appropriate funds on the last day of each month.","type":"section","prefixes":["I"],"prefix":"I","entire_prefix":"I","prefix_anchor":"I","level":1,"prior_prefix":"H5","next_prefix":"J"},"16":{"id":259356,"text":"If errors are made in any distribution, or adjustments are otherwise necessary, the errors shall be corrected and adjustments made in the distribution for the next quarter or for subsequent quarters.","type":"section","prefixes":["J"],"prefix":"J","entire_prefix":"J","prefix_anchor":"J","level":1,"prior_prefix":"I","next_prefix":"K"},"17":{"id":259357,"text":"The term “net revenue,” as used in this section, means the gross revenue received into the general fund or the Commonwealth Transportation Fund of the state treasury under the preceding sections of this chapter, less refunds to taxpayers.","type":"section","prefixes":["K"],"prefix":"K","entire_prefix":"K","prefix_anchor":"K","level":1,"prior_prefix":"J"}},"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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The record of this law\u2019s original creation isn\u2019t available online. It has been modified 21 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 151; in 1976, chapter 680; in 1978, chapter 773; in 1980, chapter 559; in 1984, chapter 675; in 1991, chapters 666 and 713; in 1992, chapter 167; in 1993, chapter 793; in 1995, chapters 539<\/a> and 542<\/a>; in 1998, chapters 320<\/a>, 905<\/a>, and 907<\/a>; in 1999, chapters 281<\/a>, 397<\/a>, and 898<\/a>; in 2000, chapters 694<\/a> and 707<\/a>; in 2001, chapter 171<\/a>; in 2010, chapters 113<\/a>, 386<\/a>, and 629<\/a>; in 2012, chapters 476<\/a>, 507<\/a>, 779<\/a>, and 817<\/a>; in 2013, chapters 639<\/a> and 766<\/a>; in 2015, chapters 609<\/a> and 684<\/a>; in 2018, chapters 506<\/a>, 850<\/a>, 854<\/a>, and 856<\/a>; in 2019, chapter 854<\/a>; in 2020, chapters 1230<\/a>, 1235<\/a>, 1275<\/a>, and 1283<\/a>; in 2022, chapter 652<\/a>.<\/p>","references":[{"id":60924,"section_number":"15.2-5928","catch_line":"Definitions","order_by":null,"url":"\/15.2-5928\/"},{"id":76720,"section_number":"15.2-5935","catch_line":"Definitions","order_by":null,"url":"\/15.2-5935\/"},{"id":58262,"section_number":"2.2-2320.2","catch_line":"Tourism promotion grants","order_by":null,"url":"\/2.2-2320.2\/"},{"id":57034,"section_number":"29.1-101","catch_line":"Game Protection Fund","order_by":null,"url":"\/29.1-101\/"},{"id":70307,"section_number":"29.1-101.01","catch_line":"Capital Improvement Fund","order_by":null,"url":"\/29.1-101.01\/"},{"id":72795,"section_number":"33.2-1524","catch_line":"Commonwealth Transportation Fund","order_by":null,"url":"\/33.2-1524\/"},{"id":64458,"section_number":"33.2-1527","catch_line":"Priority Transportation Fund","order_by":null,"url":"\/33.2-1527\/"},{"id":87199,"section_number":"33.2-2008","catch_line":"Allocation of funds to districts","order_by":null,"url":"\/33.2-2008\/"},{"id":55477,"section_number":"33.2-2109","catch_line":"Allocation of funds to districts","order_by":null,"url":"\/33.2-2109\/"},{"id":64456,"section_number":"33.2-2509","catch_line":"Northern Virginia Transportation Authority Fund","order_by":null,"url":"\/33.2-2509\/"},{"id":59740,"section_number":"33.2-2600","catch_line":"Hampton Roads Transportation Fund","order_by":null,"url":"\/33.2-2600\/"},{"id":75838,"section_number":"33.2-2708","catch_line":"Allocation of funds to districts","order_by":null,"url":"\/33.2-2708\/"},{"id":85543,"section_number":"33.2-3701","catch_line":"Central Virginia Transportation Fund","order_by":null,"url":"\/33.2-3701\/"},{"id":83043,"section_number":"33.2-500","catch_line":"Definitions","order_by":null,"url":"\/33.2-500\/"},{"id":81980,"section_number":"58.1-2425","catch_line":"(Contingent effective date \u2014 see Acts 2013, c. 766) Disposition of revenues","order_by":null,"url":"\/58.1-2425\/"},{"id":73135,"section_number":"58.1-3851.1","catch_line":"Entitlement to tax revenues from tourism project","order_by":null,"url":"\/58.1-3851.1\/"},{"id":85374,"section_number":"58.1-3851.2","catch_line":"Entitlement to tax revenues from tourism project of regional significance","order_by":null,"url":"\/58.1-3851.2\/"},{"id":78617,"section_number":"58.1-3851.3","catch_line":"Entitlement to tax revenues from a major tourism project","order_by":null,"url":"\/58.1-3851.3\/"},{"id":67607,"section_number":"58.1-608.3","catch_line":"Entitlement to certain sales tax revenues","order_by":null,"url":"\/58.1-608.3\/"},{"id":81891,"section_number":"58.1-611.1","catch_line":"Exemption for food purchased for human consumption and essential personal hygiene products","order_by":null,"url":"\/58.1-611.1\/"},{"id":82361,"section_number":"58.1-638.1","catch_line":"Public Education Standards of Quality\/Local Real Estate Property Tax Relief Fund established","order_by":null,"url":"\/58.1-638.1\/"}],"refers_to":[{"id":57034,"section_number":"29.1-101","catch_line":"Game Protection Fund","order_by":null,"url":"\/29.1-101\/"},{"id":70307,"section_number":"29.1-101.01","catch_line":"Capital Improvement Fund","order_by":null,"url":"\/29.1-101.01\/"},{"id":72795,"section_number":"33.2-1524","catch_line":"Commonwealth Transportation Fund","order_by":null,"url":"\/33.2-1524\/"},{"id":85728,"section_number":"58.1-603.1","catch_line":"(For contingent effective date, see Acts 2020, c. 1235; 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A.<\/span> The Comptroller shall designate a specific revenue code number for all the state sales<\/span> and use<\/span> tax revenue collected under the preceding sections of this chapter.\n\t\t\tThe sales<\/span> and use<\/span> tax revenue generated by the one-half percent sales<\/span> and use<\/span> tax increase enacted by the 1986 Special Session of the General Assembly shall be paid, in the manner hereinafter provided in this section, to the Commonwealth Transportation Fund established pursuant to § 33.2-1524<\/a>. The Fund’s share of such net revenue shall be computed as an estimate of the net revenue to be received into 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 Fund on the last day of each month. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The sales<\/span> and use<\/span> tax revenue generated by a one percent sales<\/span> and use<\/span> tax shall be distributed among the counties and cities of the Commonwealth in the manner provided in subsections C and D. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The localities’ share of the net revenue distributable under this section among the counties and cities shall be apportioned by the Comptroller and distributed among them by warrants of the Comptroller drawn on the Treasurer of Virginia as soon as practicable after the close of each month during which the net revenue was received into the state treasury. The distribution<\/span> of the localities’ share of such net revenue shall be computed with respect to the net revenue received into the state treasury during each month, and such distribution<\/span> shall be made as soon as practicable after the close of each such month. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> The net revenue so distributable among the counties and cities shall be apportioned and distributed upon the basis of the latest yearly estimate of the population of cities and counties ages five to 19, provided by the Weldon Cooper Center for Public Service of the University of Virginia. Such population estimate produced by the Weldon Cooper Center for Public Service of the University of Virginia shall account for persons<\/span> who are domiciled in orphanages or charitable institutions or who are dependents living on any federal military or naval reservation or other federal property within the school division in which the institutions or federal military or naval reservation or other federal property is located. Such population estimate produced by the Weldon Cooper Center for Public Service of the University of Virginia shall account for members of the military services who are under 20 years of age within the school division in which the parents or guardians of such persons<\/span> legally reside. Such population estimate produced by the Weldon Cooper Center for Public Service of the University of Virginia shall account for individuals receiving services in state hospitals, state training centers, or mental health facilities, persons<\/span> who are confined in state or federal correctional institutions, or persons<\/span> who attend the Virginia School for the Deaf and the Blind within the school division in which the parents or guardians of such persons<\/span> legally reside. Such population estimate produced by the Weldon Cooper Center for Public Service of the University of Virginia shall account for persons<\/span> who attend institutions of higher education within the school division in which the student’s parents or guardians legally reside. To such estimate, the Department<\/span> of Education shall add the population of students with disabilities, ages two through four and 20 through 21, as provided to the Department<\/span> of Education by school divisions. The revenue so apportionable and distributable is hereby appropriated to the several counties and cities for maintenance, operation, capital outlays, debt and interest payments, or other expenses incurred in the operation of the public schools, which shall be considered as funds raised from local resources. In any county, however, wherein is situated any incorporated town constituting a school division, the county treasurer shall pay into the town treasury for maintenance, operation, capital outlays, debt and interest payments, or other expenses incurred in the operation of the public schools, the proper proportionate amount received by him in the ratio that the school population of such town bears to the school population of the entire county. If the school population of any city or of any town constituting a school division is increased by the annexation of territory since the last estimate of school population provided by the Weldon Cooper Center for Public Service, such increase shall, for the purposes of this section, be added to the school population of such city or town as shown by the last such estimate and a proper reduction made in the school population of the county or counties from which the annexed territory was acquired. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> Beginning July 1, 2000, of the remaining sales<\/span> and use<\/span> tax revenue, the revenue generated by a two percent sales<\/span> and use<\/span> tax, up to an annual amount of $13 million, collected from the sales<\/span> of hunting equipment, auxiliary hunting equipment, fishing equipment, auxiliary fishing equipment, wildlife-watching equipment, and auxiliary wildlife-watching equipment in Virginia, as estimated by the most recent U.S. Department<\/span> of the Interior, Fish and Wildlife Service and U.S. Department<\/span> of Commerce, Bureau of the Census National Survey of Fishing, Hunting, and Wildlife-Associated Recreation, shall be paid into the Game Protection Fund established under § 29.1-101<\/a> and shall be used, in part, to defray the cost of law<\/span> enforcement. Not later than 30 days after the close of each quarter, the Comptroller shall transfer to the Game Protection Fund the appropriate amount of collections to be dedicated to such Fund. At any time that the balance in the Capital Improvement Fund, established under § 29.1-101.01<\/a>, is equal to or in excess of $35 million, any portion of sales<\/span> and use<\/span> tax revenues that would have been transferred to the Game Protection Fund, established under § 29.1-101<\/a>, in excess of the net operating expenses of the Board, after deduction of other amounts which accrue to the Board and are set aside for the Game Protection Fund, shall remain in the general fund until such time as the balance in the Capital Improvement Fund is less than $35 million. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> 1. Of the net revenue generated from the one-half percent increase in the rate of the state sales<\/span> and use<\/span> tax effective August 1, 2004, pursuant to enactments of the 2004 Special Session I of the General Assembly, the Comptroller shall transfer from the general fund of the state treasury to the Public Education Standards of Quality\/Local Real Estate Property Tax Relief Fund established under \u00a7 58.1-638.1<\/a> an amount equivalent to one-half of the net revenue generated from such one-half percent increase as provided in this subdivision. The transfers to the Public Education Standards of Quality\/Local Real Estate Property Tax Relief Fund under this subdivision shall be for one-half of the net revenue generated (and collected in the succeeding month) from such one-half percent increase for the month of August 2004 and for each month thereafter. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Beginning July 1, 2013, of the remaining sales<\/span> and use<\/span> tax revenue, an amount equal to the revenue generated by a 0.125 percent sales<\/span> and use<\/span> tax shall be distributed to the Public Education Standards of Quality\/Local Real Estate Property Tax Relief Fund established under § 58.1-638.1<\/a>, and be used for the state’s share of Standards of Quality basic aid payments. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> For the purposes of the Comptroller making the required transfers under subdivision 1 and 2, the Tax Commissioner<\/span> shall make a written certification to the Comptroller no later than the twenty-fifth of each month certifying the sales<\/span> and use<\/span> tax revenues generated in the preceding month. Within three calendar days of receiving such certification, the Comptroller shall make the required transfers to the Public Education Standards of Quality\/Local Real Estate Property Tax Relief Fund. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

G.<\/span> (Contingent expiration date) Beginning July 1, 2020, of the remaining sales<\/span> and use<\/span> tax revenue, an amount equal to 20 percent of the revenue generated by a one-half percent sales<\/span> and use<\/span> tax, such as that paid to the Commonwealth Transportation Fund as provided in subsection A, shall be paid to the Commonwealth Transportation Fund established pursuant to § 33.2-1524<\/a>.\n\t\t\tThe Commonwealth Transportation Fund’s share of the net revenue distributable under this subsection shall be computed as an estimate of the net revenue to be received into 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 Fund on the last day of each month. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

H.<\/span> (Contingent expiration date) <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> The additional revenue generated by increases in the state sales<\/span> and use<\/span> tax from Planning District 8 pursuant to §§ 58.1-603.1<\/a>, 58.1-604.01<\/a>, 58.1-604.1<\/a>, and 58.1-614<\/a> shall be deposited by the Comptroller in the fund established under § 33.2-2509<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> The additional revenue generated by increases in the state sales<\/span> and use<\/span> tax from Planning District 23 pursuant to §§ 58.1-603.1<\/a>, 58.1-604.01<\/a>, 58.1-604.1<\/a>, and 58.1-614<\/a> shall be deposited by the Comptroller in the fund established under § 33.2-2600<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> (For contingent expiration date, see Acts 2020, c. 1235) The additional revenue generated by increases in the state sales<\/span> and use<\/span> tax from Planning District 15 pursuant to §§ 58.1-603.1<\/a>, 58.1-604.01<\/a>, 58.1-604.1<\/a>, and 58.1-614<\/a> shall be deposited by the Comptroller in the fund established under § 33.2-3701<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> The additional revenue generated by increases in the state sales<\/span> and use<\/span> tax in any other Planning District pursuant to §§ 58.1-603.1<\/a>, 58.1-604.01<\/a>, 58.1-604.1<\/a>, and 58.1-614<\/a> shall be deposited into special funds that shall be established by appropriate legislation. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> The net revenues distributable under this subsection 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 appropriate funds on the last day of each month. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

I.<\/span> (For contingent expiration date, see Acts 2018, c. 850) The additional revenue generated by increases in the state sales<\/span> and use<\/span> tax from the Historic Triangle pursuant to § 58.1-603.2<\/a> shall be deposited by the Comptroller as follows: (i) 50 percent shall be deposited into the Historic Triangle Marketing Fund established pursuant to subsection F of § 58.1-603.2<\/a>; and (ii) 50 percent shall be deposited in the special fund created pursuant to subdivision D 2 of § 58.1-603.2<\/a> and distributed to the localities in which the revenues were collected. The net revenues distributable under this subsection shall be computed as an estimate of the net revenues 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 appropriate funds on the last day of each month. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

J.<\/span> If errors are made in any distribution<\/span>, or adjustments are otherwise necessary, the errors shall be corrected and adjustments made in the distribution<\/span> for the next quarter or for subsequent quarters. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

K.<\/span> The term “net revenue,” as used in this section, means the gross revenue received into the general fund or the Commonwealth Transportation Fund of the state treasury under the preceding sections of this chapter, less refunds to taxpayers<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDISPOSITION OF STATE SALES AND USE TAX REVENUE (\u00a7 58.1-638)\n\nA. The Comptroller shall designate a specific revenue code number for all the\nstate sales and use tax revenue collected under the preceding sections of this\nchapter.\n\t\t\tThe sales and use tax revenue generated by the one-half percent sales and use\ntax increase enacted by the 1986 Special Session of the General Assembly shall\nbe paid, in the manner hereinafter provided in this section, to the Commonwealth\nTransportation Fund established pursuant to § 33.2-1524. The Fund’s\nshare of such net revenue shall be computed as an estimate of the net revenue to\nbe received into the state treasury each month, and such estimated payment shall\nbe adjusted for the actual net revenue received in the preceding month. All\npayments shall be made to the Fund on the last day of each month.\n\nB. The sales and use tax revenue generated by a one percent sales and use tax\nshall be distributed among the counties and cities of the Commonwealth in the\nmanner provided in subsections C and D.\n\nC. The localities’ share of the net revenue distributable under this\nsection among the counties and cities shall be apportioned by the Comptroller\nand distributed among them by warrants of the Comptroller drawn on the Treasurer\nof Virginia as soon as practicable after the close of each month during which\nthe net revenue was received into the state treasury. The distribution of the\nlocalities’ share of such net revenue shall be computed with respect to\nthe net revenue received into the state treasury during each month, and such\ndistribution shall be made as soon as practicable after the close of each such\nmonth.\n\nD. The net revenue so distributable among the counties and cities shall be\napportioned and distributed upon the basis of the latest yearly estimate of the\npopulation of cities and counties ages five to 19, provided by the Weldon Cooper\nCenter for Public Service of the University of Virginia. Such population\nestimate produced by the Weldon Cooper Center for Public Service of the\nUniversity of Virginia shall account for persons who are domiciled in orphanages\nor charitable institutions or who are dependents living on any federal military\nor naval reservation or other federal property within the school division in\nwhich the institutions or federal military or naval reservation or other federal\nproperty is located. Such population estimate produced by the Weldon Cooper\nCenter for Public Service of the University of Virginia shall account for\nmembers of the military services who are under 20 years of age within the school\ndivision in which the parents or guardians of such persons legally reside. Such\npopulation estimate produced by the Weldon Cooper Center for Public Service of\nthe University of Virginia shall account for individuals receiving services in\nstate hospitals, state training centers, or mental health facilities, persons\nwho are confined in state or federal correctional institutions, or persons who\nattend the Virginia School for the Deaf and the Blind within the school division\nin which the parents or guardians of such persons legally reside. Such\npopulation estimate produced by the Weldon Cooper Center for Public Service of\nthe University of Virginia shall account for persons who attend institutions of\nhigher education within the school division in which the student’s parents\nor guardians legally reside. To such estimate, the Department of Education shall\nadd the population of students with disabilities, ages two through four and 20\nthrough 21, as provided to the Department of Education by school divisions. The\nrevenue so apportionable and distributable is hereby appropriated to the several\ncounties and cities for maintenance, operation, capital outlays, debt and\ninterest payments, or other expenses incurred in the operation of the public\nschools, which shall be considered as funds raised from local resources. In any\ncounty, however, wherein is situated any incorporated town constituting a school\ndivision, the county treasurer shall pay into the town treasury for maintenance,\noperation, capital outlays, debt and interest payments, or other expenses\nincurred in the operation of the public schools, the proper proportionate amount\nreceived by him in the ratio that the school population of such town bears to\nthe school population of the entire county. If the school population of any city\nor of any town constituting a school division is increased by the annexation of\nterritory since the last estimate of school population provided by the Weldon\nCooper Center for Public Service, such increase shall, for the purposes of this\nsection, be added to the school population of such city or town as shown by the\nlast such estimate and a proper reduction made in the school population of the\ncounty or counties from which the annexed territory was acquired.\n\nE. Beginning July 1, 2000, of the remaining sales and use tax revenue, the\nrevenue generated by a two percent sales and use tax, up to an annual amount of\n$13 million, collected from the sales of hunting equipment, auxiliary hunting\nequipment, fishing equipment, auxiliary fishing equipment, wildlife-watching\nequipment, and auxiliary wildlife-watching equipment in Virginia, as estimated\nby the most recent U.S. Department of the Interior, Fish and Wildlife Service\nand U.S. Department of Commerce, Bureau of the Census National Survey of\nFishing, Hunting, and Wildlife-Associated Recreation, shall be paid into the\nGame Protection Fund established under § 29.1-101 and shall be used, in\npart, to defray the cost of law enforcement. Not later than 30 days after the\nclose of each quarter, the Comptroller shall transfer to the Game Protection\nFund the appropriate amount of collections to be dedicated to such Fund. At any\ntime that the balance in the Capital Improvement Fund, established under §\n29.1-101.01, is equal to or in excess of $35 million, any portion of sales and\nuse tax revenues that would have been transferred to the Game Protection Fund,\nestablished under § 29.1-101, in excess of the net operating expenses of\nthe Board, after deduction of other amounts which accrue to the Board and are\nset aside for the Game Protection Fund, shall remain in the general fund until\nsuch time as the balance in the Capital Improvement Fund is less than $35\nmillion.\n\nF. 1. Of the net revenue generated from the one-half percent increase in the\nrate of the state sales and use tax effective August 1, 2004, pursuant to\nenactments of the 2004 Special Session I of the General Assembly, the\nComptroller shall transfer from the general fund of the state treasury to the\nPublic Education Standards of Quality\/Local Real Estate Property Tax Relief Fund\nestablished under \u00a7 58.1-638.1 an amount equivalent to one-half of the net\nrevenue generated from such one-half percent increase as provided in this\nsubdivision. The transfers to the Public Education Standards of Quality\/Local\nReal Estate Property Tax Relief Fund under this subdivision shall be for\none-half of the net revenue generated (and collected in the succeeding month)\nfrom such one-half percent increase for the month of August 2004 and for each\nmonth thereafter.\n\n 2. Beginning July 1, 2013, of the remaining sales and use tax revenue, an\n amount equal to the revenue generated by a 0.125 percent sales and use tax\n shall be distributed to the Public Education Standards of Quality\/Local Real\n Estate Property Tax Relief Fund established under § 58.1-638.1, and be\n used for the state’s share of Standards of Quality basic aid payments.\n\n 3. For the purposes of the Comptroller making the required transfers under\n subdivision 1 and 2, the Tax Commissioner shall make a written certification\n to the Comptroller no later than the twenty-fifth of each month certifying the\n sales and use tax revenues generated in the preceding month. Within three\n calendar days of receiving such certification, the Comptroller shall make the\n required transfers to the Public Education Standards of Quality\/Local Real\n Estate Property Tax Relief Fund.\n\nG. (Contingent expiration date) Beginning July 1, 2020, of the remaining sales\nand use tax revenue, an amount equal to 20 percent of the revenue generated by a\none-half percent sales and use tax, such as that paid to the Commonwealth\nTransportation Fund as provided in subsection A, shall be paid to the\nCommonwealth Transportation Fund established pursuant to § 33.2-1524.\n\t\t\tThe Commonwealth Transportation Fund’s share of the net revenue\ndistributable under this subsection shall be computed as an estimate of the net\nrevenue to be received into the state treasury each month, and such estimated\npayment shall be adjusted for the actual net revenue received in the preceding\nmonth. All payments shall be made to the Fund on the last day of each month.\n\nH. (Contingent expiration date)\n\n 1. The additional revenue generated by increases in the state sales and use\n tax from Planning District 8 pursuant to §§ 58.1-603.1, 58.1-604.01,\n 58.1-604.1, and 58.1-614 shall be deposited by the Comptroller in the fund\n established under § 33.2-2509.\n\n 2. The additional revenue generated by increases in the state sales and use\n tax from Planning District 23 pursuant to §§ 58.1-603.1,\n 58.1-604.01, 58.1-604.1, and 58.1-614 shall be deposited by the Comptroller in\n the fund established under § 33.2-2600.\n\n 3. (For contingent expiration date, see Acts 2020, c. 1235) The additional\n revenue generated by increases in the state sales and use tax from Planning\n District 15 pursuant to §§ 58.1-603.1, 58.1-604.01, 58.1-604.1, and\n 58.1-614 shall be deposited by the Comptroller in the fund established under\n § 33.2-3701.\n\n 4. The additional revenue generated by increases in the state sales and use\n tax in any other Planning District pursuant to §§ 58.1-603.1,\n 58.1-604.01, 58.1-604.1, and 58.1-614 shall be deposited into special funds\n that shall be established by appropriate legislation.\n\n 5. The net revenues distributable under this subsection shall be computed as\n an estimate of the net revenue to be received by the state treasury each\n month, and such estimated payment shall be adjusted for the actual net revenue\n received in the preceding month. All payments shall be made to the appropriate\n funds on the last day of each month.\n\nI. (For contingent expiration date, see Acts 2018, c. 850) The additional\nrevenue generated by increases in the state sales and use tax from the Historic\nTriangle pursuant to § 58.1-603.2 shall be deposited by the Comptroller as\nfollows: (i) 50 percent shall be deposited into the Historic Triangle Marketing\nFund established pursuant to subsection F of § 58.1-603.2; and (ii) 50\npercent shall be deposited in the special fund created pursuant to subdivision D\n2 of § 58.1-603.2 and distributed to the localities in which the revenues\nwere collected. The net revenues distributable under this subsection shall be\ncomputed as an estimate of the net revenues to be received by the state treasury\neach month, and such estimated payment shall be adjusted for the actual net\nrevenue received in the preceding month. All payments shall be made to the\nappropriate funds on the last day of each month.\n\nJ. If errors are made in any distribution, or adjustments are otherwise\nnecessary, the errors shall be corrected and adjustments made in the\ndistribution for the next quarter or for subsequent quarters.\n\nK. The term “net revenue,” as used in this section, means the gross\nrevenue received into the general fund or the Commonwealth Transportation Fund\nof the state treasury under the preceding sections of this chapter, less refunds\nto taxpayers.\n\nHISTORY: Code 1950, \u00a7 58-441.48; 1966, c. 151; 1976, c. 680; 1978, c. 773;\n1980, c. 559; 1984, c. 675; 1986, Sp. Sess., c. 12; 1991, cc. 666, 713; 1992, c.\n167; 1993, c. 793; 1995, cc. 539, 542; 1998, cc. 320, 905, 907; 1999, cc. 281,\n397, 898; 2000, cc. 694, 707; 2001, c. 171; 2004, Sp. Sess. I, c. 3; 2010, cc.\n113, 386, 629; 2012, cc. 476, 507, 779, 817; 2013, cc. 639, 766; 2015, cc. 609,\n684; 2018, cc. 506, 850, 854, 856; 2019, c. 854; 2020, cc. 1230, 1235, 1275,\n1283; 2022, c. 652.","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}}