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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>82569</law_id><section_number>58.1-4038</section_number><catch_line>Distribution of tax revenue</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><referred_to_by><reference>37.2-314.2</reference></referred_to_by><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="IV">Other Sources of State Revenue</unit><unit label="chapter" level="3" order_by="1" identifier="40">Virginia Lottery Law; Sports Betting</unit><unit label="article" level="4" order_by="1" identifier="2">Sports Betting</unit></structure><text>
						<section id="A"><p><span class="prefix-number">A.</span> The <span class="dictionary">Department</span> shall allocate 2.5 percent of the tax revenue collected pursuant to &#xA7; <a class="law" title="Tax on adjusted gross revenue" href="/58.1-4037/">58.1-4037</a> to the Problem Gambling Treatment and Support Fund established pursuant to &#xA7; <a class="law" title="Problem Gambling Treatment and Support Fund" href="/37.2-314.2/">37.2-314.2</a>. <a id="paragraph-295833" class="section-permalink" href="https://vacode.org/58.1-4038/#A"><i class="fa fa-link"/></a></p></section>
						<section id="B"><p><span class="prefix-number">B.</span> The <span class="dictionary">Department</span> shall allocate the remaining 97.5 percent of the tax revenue collected pursuant to &#xA7; <a class="law" title="Tax on adjusted gross revenue" href="/58.1-4037/">58.1-4037</a> to the general fund. <a id="paragraph-295834" class="section-permalink" href="https://vacode.org/58.1-4038/#B"><i class="fa fa-link"/></a></p></section></text><history>2020, cc. 1218, 1256.</history><metadata></metadata></law>
