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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>72156</law_id><section_number>58.1-1021.05</section_number><catch_line>Use of revenues</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="I">Taxes Administered by the Department of Taxation</unit><unit label="chapter" level="3" order_by="1" identifier="10">Cigarette Tax</unit><unit label="article" level="4" order_by="1" identifier="2.1">Tobacco Products Tax</unit></structure><text>
						<section><p>The revenues generated by the taxes imposed under this article shall be collected by the <span class="dictionary">Department</span> and deposited into the Virginia Health Care Fund established under &#xA7;&#xA0;<a class="law" title="Virginia Health Care Fund established" href="/32.1-366/">32.1-366</a>.</p></section></text><history>2004, Sp. Sess. I, c. 3.</history><metadata></metadata></law>
