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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>74452</law_id><section_number>3.2-2407.1</section_number><catch_line>Dark-Fired Tobacco Promotion Fund established</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><referred_to_by><reference>3.2-1100</reference></referred_to_by><structure><unit label="title" level="1" order_by="1" identifier="3.2">Agriculture, Animal Care, and Food</unit><unit label="subtitle" level="2" order_by="1" identifier="II">Boards, Councils, Foundations, and Commissions</unit><unit label="part" level="3" order_by="1" identifier="B">Commodity Boards</unit><unit label="chapter" level="4" order_by="1" identifier="24">Tobacco Board</unit></structure><text>
						<section><p>There is hereby created in the state treasury a special nonreverting fund to be known as the Dark-Fired Tobacco Promotion Fund, hereafter referred to as &#x201C;the Fund.&#x201D; The Fund shall be established on the books of the Comptroller. All moneys levied and collected under this chapter on type 21 dark-fired tobacco 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 carrying out the administration and enforcement of this chapter with respect to type 21 dark-fired tobacco, including the collection of assessments, the payment of personal services and expenses of agents of the Tobacco <span class="dictionary">Board</span>, and the payment of rent, services, <span class="dictionary">materials</span>, and supplies necessary to effectuate the purposes of this chapter. Expenditures and disbursements from the Fund shall be made by the Tobacco <span class="dictionary">Board</span> on warrants issued by the Comptroller upon written request signed by a duly authorized officer of the Tobacco <span class="dictionary">Board</span>.
		The Auditor of Public Accounts shall audit all the accounts of the Tobacco <span class="dictionary">Board</span> as is provided for in &#xA7;&#xA0;<a class="law" title="Duties and powers generally" href="/30-133/">30-133</a>.</p></section></text><history>2012, cc. 803, 835; 2017, cc. 8, 66.</history><metadata></metadata></law>
