{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/59.1-293.14.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/59.1-293.14.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/59.1-293.14.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/59.1-293.14.html"}],"law_id":87287,"edition_id":1,"section_id":87287,"structure_id":14028,"section_number":"59.1-293.14","catch_line":"Tobacco Retail Enforcement Fund","history":"2024, cc. 796, 821.","full_text":"There is hereby created in the state treasury a special nonreverting fund to be known as the Tobacco Retail Enforcement Fund, referred to in this section as “the Fund.” The Fund shall be established on the books of the Comptroller. All revenues accruing to the Fund pursuant to this article, all funds appropriated for such purpose, and any gifts, donations, grants, bequests, and other funds received on its behalf shall be paid into the state treasury and credited to the Fund. Interest earned on moneys in the Fund shall remain in the Fund and be credited to it. Any moneys remaining in the Fund, including interest thereon, at the end of each fiscal year shall not revert to the general fund but shall remain in the Fund. Moneys in the Fund shall be used solely for the purposes of funding the Department of Taxation’s direct and indirect costs of the license administration and enforcement program administered pursuant to Article 2.1 (\u00a7 58.1-1021.01 et seq.) of Chapter 10 of Title 58.1 and the administrative costs of education and training, retail inspections, and unannounced compliance checks in accordance with the provisions of \u00a7\u00a7 59.1-293.12 and 59.1-293.13. Expenditures and disbursements from the Fund shall be made by the State Treasurer on warrants issued by the Comptroller upon written request signed by the Tax Commissioner.","order_by":null,"text":{"0":{"id":312589,"text":"There is hereby created in the state treasury a special nonreverting fund to be known as the Tobacco Retail Enforcement Fund, referred to in this section as “the Fund.” The Fund shall be established on the books of the Comptroller. All revenues accruing to the Fund pursuant to this article, all funds appropriated for such purpose, and any gifts, donations, grants, bequests, and other funds received on its behalf shall be paid into the state treasury and credited to the Fund. Interest earned on moneys in the Fund shall remain in the Fund and be credited to it. Any moneys remaining in the Fund, including interest thereon, at the end of each fiscal year shall not revert to the general fund but shall remain in the Fund. Moneys in the Fund shall be used solely for the purposes of funding the Department of Taxation’s direct and indirect costs of the license administration and enforcement program administered pursuant to Article 2.1 (\u00a7 58.1-1021.01 et seq.) of Chapter 10 of Title 58.1 and the administrative costs of education and training, retail inspections, and unannounced compliance checks in accordance with the provisions of \u00a7\u00a7 59.1-293.12 and 59.1-293.13. Expenditures and disbursements from the Fund shall be made by the State Treasurer on warrants issued by the Comptroller upon written request signed by the Tax Commissioner.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14028,"edition_id":1,"name":"Retail Tobacco Products and Nicotine Vapor Products Containing Liquid Nicotine","identifier":"23.2","label":"chapter","depth":2,"order_by":1,"parent_id":12809,"metadata":{},"date_created":"2026-06-26 03:46:38","date_modified":"2026-06-26 03:46:38","permalink":{"id":260535,"object_type":"structure","relational_id":14028,"identifier":"23.2","token":"59.1\/23.2","url":"\/59.1\/23.2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12809,"edition_id":1,"name":"Trade and Commerce","identifier":"59.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:54","date_modified":"2026-06-26 03:43:54","permalink":{"id":259521,"object_type":"structure","relational_id":12809,"identifier":"59.1","token":"59.1","url":"\/59.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":61466,"structure_id":14028,"section_number":"59.1-293.10","catch_line":"Definitions","url":"\/59.1-293.10\/","token":"59.1\/23.2\/59.1-293.10","metadata":false},{"id":77672,"structure_id":14028,"section_number":"59.1-293.11","catch_line":"Sale or distribution of liquid nicotine container; prohibition; penalty","url":"\/59.1-293.11\/","token":"59.1\/23.2\/59.1-293.11","metadata":false},{"id":61382,"structure_id":14028,"section_number":"59.1-293.12","catch_line":"Restrictions on the sale of retail tobacco products to minors; penalties","url":"\/59.1-293.12\/","token":"59.1\/23.2\/59.1-293.12","metadata":false},{"id":83733,"structure_id":14028,"section_number":"59.1-293.13","catch_line":"Required education for retail dealers and employees","url":"\/59.1-293.13\/","token":"59.1\/23.2\/59.1-293.13","metadata":false},{"id":87287,"structure_id":14028,"section_number":"59.1-293.14","catch_line":"Tobacco Retail Enforcement Fund","url":"\/59.1-293.14\/","token":"59.1\/23.2\/59.1-293.14","metadata":false},{"id":75280,"structure_id":14028,"section_number":"59.1-293.15","catch_line":"Liquid nicotine and nicotine vapor product; directory","url":"\/59.1-293.15\/","token":"59.1\/23.2\/59.1-293.15","metadata":false},{"id":80509,"structure_id":14028,"section_number":"59.1-293.16","catch_line":"Liquid nicotine and nicotine vapor product; certification; penalty","url":"\/59.1-293.16\/","token":"59.1\/23.2\/59.1-293.16","metadata":false},{"id":58317,"structure_id":14028,"section_number":"59.1-293.17","catch_line":"Removal or exclusion from directory","url":"\/59.1-293.17\/","token":"59.1\/23.2\/59.1-293.17","metadata":false},{"id":55119,"structure_id":14028,"section_number":"59.1-293.18","catch_line":"Agent for service of process","url":"\/59.1-293.18\/","token":"59.1\/23.2\/59.1-293.18","metadata":false},{"id":79397,"structure_id":14028,"section_number":"59.1-293.19","catch_line":"Recordkeeping; audits, inspections, and investigations; penalties","url":"\/59.1-293.19\/","token":"59.1\/23.2\/59.1-293.19","metadata":false},{"id":67514,"structure_id":14028,"section_number":"59.1-293.20","catch_line":"Sale or distribution prohibited","url":"\/59.1-293.20\/","token":"59.1\/23.2\/59.1-293.20","metadata":false},{"id":80813,"structure_id":14028,"section_number":"59.1-293.21","catch_line":"(Effective July 1, 2025) Enforcement; inspection","url":"\/59.1-293.21\/","token":"59.1\/23.2\/59.1-293.21","metadata":false},{"id":78443,"structure_id":14028,"section_number":"59.1-293.22","catch_line":"Liquid nicotine and nicotine vapor product; report","url":"\/59.1-293.22\/","token":"59.1\/23.2\/59.1-293.22","metadata":false}],"previous_section":{"id":83733,"structure_id":14028,"section_number":"59.1-293.13","catch_line":"Required education for retail dealers and employees","url":"\/59.1-293.13\/","token":"59.1\/23.2\/59.1-293.13","metadata":false},"next_section":{"id":75280,"structure_id":14028,"section_number":"59.1-293.15","catch_line":"Liquid nicotine and nicotine vapor product; directory","url":"\/59.1-293.15\/","token":"59.1\/23.2\/59.1-293.15","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/59.1-293.14\/","history_text":"

This law was first created in 2024. The record of its establishment is cataloged in chapters 796<\/a> and 821<\/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":false,"refers_to":[{"id":73675,"section_number":"58.1-1021.01","catch_line":"Definitions","order_by":null,"url":"\/58.1-1021.01\/"},{"id":61382,"section_number":"59.1-293.12","catch_line":"Restrictions on the sale of retail tobacco products to minors; penalties","order_by":null,"url":"\/59.1-293.12\/"},{"id":83733,"section_number":"59.1-293.13","catch_line":"Required education for retail dealers and employees","order_by":null,"url":"\/59.1-293.13\/"}],"permalink":{"id":260553,"object_type":"law","relational_id":87287,"identifier":"59.1-293.14","token":"59.1\/23.2\/59.1-293.14","url":"\/59.1-293.14\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/59.1-293.14\/","token":"59.1\/23.2\/59.1-293.14","dublin_core":{"Title":"Tobacco Retail Enforcement Fund","Type":"Text","Format":"text\/html","Identifier":"\u00a7 59.1-293.14","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

There is hereby created in the state treasury a special nonreverting fund to be known as the Tobacco Retail Enforcement Fund, referred to in this section as “the Fund.” The Fund shall be established on the books of the Comptroller. All revenues accruing to the Fund pursuant to this article, all funds appropriated for such purpose, and any gifts, donations, grants, bequests, and other funds received on its behalf shall be paid into the state treasury and credited to the Fund. Interest earned on moneys in the Fund shall remain in the Fund and be credited to it. Any moneys remaining in the Fund, including interest thereon, at the end of each fiscal year shall not revert to the general fund but shall remain in the Fund. Moneys in the Fund shall be used solely for the purposes of funding the Department<\/span> of Taxation’s direct and indirect costs of the license administration and enforcement program administered pursuant to Article 2.1 (\u00a7 58.1-1021.01<\/a> et seq.) of Chapter 10 of Title 58.1 and the administrative costs of education and training, retail inspections, and unannounced compliance checks in accordance with the provisions of \u00a7\u00a7 59.1-293.12<\/a> and 59.1-293.13<\/a>. Expenditures and disbursements from the Fund shall be made by the State Treasurer on warrants issued by the Comptroller upon written request signed by the Tax Commissioner.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nTOBACCO RETAIL ENFORCEMENT FUND (\u00a7 59.1-293.14)\n\nThere is hereby created in the state treasury a special nonreverting fund to be\nknown as the Tobacco Retail Enforcement Fund, referred to in this section as\n“the Fund.” The Fund shall be established on the books of the\nComptroller. All revenues accruing to the Fund pursuant to this article, all\nfunds appropriated for such purpose, and any gifts, donations, grants, bequests,\nand other funds received on its behalf shall be paid into the state treasury and\ncredited to the Fund. Interest earned on moneys in the Fund shall remain in the\nFund and be credited to it. Any moneys remaining in the Fund, including interest\nthereon, at the end of each fiscal year shall not revert to the general fund but\nshall remain in the Fund. Moneys in the Fund shall be used solely for the\npurposes of funding the Department of Taxation’s direct and indirect costs\nof the license administration and enforcement program administered pursuant to\nArticle 2.1 (\u00a7 58.1-1021.01 et seq.) of Chapter 10 of Title 58.1 and the\nadministrative costs of education and training, retail inspections, and\nunannounced compliance checks in accordance with the provisions of \u00a7\u00a7\n59.1-293.12 and 59.1-293.13. Expenditures and disbursements from the Fund shall\nbe made by the State Treasurer on warrants issued by the Comptroller upon\nwritten request signed by the Tax Commissioner.\n\nHISTORY: 2024, cc. 796, 821.","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}}