                                 CODE OF VIRGINIA

DISPOSITION OF TAX REVENUE GENERALLY (§ 58.1-2289)

A. Unless otherwise provided in this section, all taxes and fees, including
civil penalties, collected by the Commissioner pursuant to this chapter, less a
reasonable amount to be allocated for refunds, shall be promptly paid into the
state treasury and shall constitute special funds within the Commonwealth
Transportation Fund. Any balances remaining in these funds at the end of the
year shall be available for use in subsequent years for the purposes set forth
in this chapter, and any interest income on such funds shall accrue to these
funds.
			The Governor is hereby authorized to transfer out of such fund an amount
necessary for the inspection of gasoline and motor grease measuring and
distributing equipment, and for the inspection and analysis of gasoline for
purity.

B. The tax collected on each gallon of aviation fuel sold and delivered or used
in this Commonwealth, less refunds, shall be paid into a special fund of the
state treasury. Proceeds of this special fund within the Commonwealth
Transportation Fund shall be disbursed upon order of the Department of Aviation,
on warrants of the Comptroller, to defray the cost of the administration of the
laws of this Commonwealth relating to aviation, for the construction,
maintenance and improvement of airports and landing fields to which the public
now has or which it is proposed shall have access, and for the promotion of
aviation in the interest of operators and the public generally.

C. One-half cent of the tax collected on each gallon of fuel on which a refund
has been paid for gasoline, gasohol, diesel fuel, blended fuel, or alternative
fuel, for fuel consumed in tractors and unlicensed equipment used for
agricultural purposes shall be paid into a special fund of the state treasury,
known as the Virginia Agricultural Foundation Fund, to be disbursed to make
certain refunds and defray the costs of the research and educational phases of
the agricultural program, including supplemental salary payments to certain
employees at Virginia Polytechnic Institute and State University, the Department
of Agriculture and Consumer Services and the Virginia Truck and Ornamentals
Research Station, including reasonable expenses of the Virginia Agricultural
Council.

D. One and one-half cents of the tax collected on each gallon of fuel used to
propel a commercial watercraft upon which a refund has been paid shall be paid
to the credit of the Game Protection Fund of the state treasury to be made
available to the Board of Wildlife Resources until expended for the purposes
provided generally in subsection C of &#xA7; 29.1-701, including acquisition,
construction, improvement and maintenance of public boating access areas on the
public waters of this Commonwealth and for other activities and purposes of
direct benefit and interest to the boating public and for no other purpose.
However, one and one-half cents per gallon on fuel used by commercial fishing,
oystering, clamming, and crabbing boats shall be paid to the Department of
Transportation to be used for the construction, repair, improvement and
maintenance of the public docks of this Commonwealth used by said commercial
watercraft. Any expenditures for the acquisition, construction, improvement and
maintenance of the public docks shall be made according to a plan developed by
the Virginia Marine Resources Commission.
			From the tax collected pursuant to the provisions of this chapter from the
sales of gasoline used for the propelling of watercraft, after deduction for
lawful refunds, there shall be paid into the state treasury for use by the
Marine Resources Commission, the Virginia Soil and Water Conservation Board, the
State Water Control Board, and the Commonwealth Transportation Board to (i)
improve the public docks as specified in this section, (ii) improve commercial
and sports fisheries in Virginia&#8217;s tidal waters, (iii) make environmental
improvements including, without limitation, fisheries management and habitat
enhancement in the Chesapeake and its tributaries, and (iv) further the purposes
set forth in &#xA7; 33.2-1510, a sum as established by the General Assembly.

E. All remaining revenue shall be deposited into the Commonwealth Transportation
Fund established pursuant to &#xA7; 33.2-1524.

HISTORY: 2000, cc. 729, 758; 2007, c. 896; 2013, c. 766; 2015, c. 684; 2018, cc.
854, 856; 2020, cc. 958, 1230, 1275.