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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>74155</law_id><section_number>58.1-1705</section_number><catch_line>Disposition of proceeds</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="17">Miscellaneous Taxes</unit><unit label="article" level="4" order_by="1" identifier="1">Soft Drink Excise Tax</unit></structure><text>
						<section><p>All moneys collected pursuant to this article, minus the necessary expenses of the <span class="dictionary">Department</span> of Taxation for the administration of this tax, as certified by the Commissioner, shall be deposited into the Litter Control and Recycling Fund established pursuant to &#xA7;&#xA0;<a class="law" title="Litter Control and Recycling Fund established; use of moneys; purpose of Fund" href="/10.1-1422.01/">10.1-1422.01</a>.</p></section></text><history>1995, c. 417.</history><metadata></metadata></law>
