                                 CODE OF VIRGINIA

ALLOCATION OF TAX TO LOCALITIES (§ 58.1-1611)

Notwithstanding the provisions of §§ 58.1-1609 and 58.1-1610, fifty percent of
tax collected within any county or city shall be allocated for expenditure
within such county or city. Such sums shall be used within such county or city
for the same purposes for which the tax was levied. Any sums not so expended
within a two-year period shall revert to the &#8220;Reforestation of Timberlands
State Fund&#8221; for expenditure on a statewide basis at the end of each fiscal
year.

HISTORY: Code 1950, § 58-838.7:1; 1971, Ex. Sess., c. 179; 1978, c. 72; 1981,
c. 372; 1984, cc. 675, 750.