                                 CODE OF VIRGINIA

SEGREGATION AND EXPENDITURE OF AMOUNTS DERIVED FROM TAXES ON MOTOR FUEL (§
5.1-53)

The special fund created and provided for in § 5.1-51 shall be so set up on the
books of the Comptroller as to segregate the amounts paid into the fund as a
direct tax upon aviation motor fuel purchased by operators of airplanes and
aircraft, and no portion of such fund, accumulated in the manner hereinbefore
provided, shall ever be used for any other purpose than for the administration
of the aviation laws and the construction, maintenance and improvement of
airports and landing fields, and no portion of the same shall be covered into
the general fund of the state treasury, such funds derived in the manner
aforesaid being hereby irrevocably appropriated for promotion of aviation in the
interest of operators and of the public, as provided in this chapter, and to the
extent necessary only, for the administration of this and other aviation laws.

HISTORY: Code 1950, § 5-44; 1966, c. 576; 1970, c. 717.