                                 CODE OF VIRGINIA

DISPOSITION OF TAX REVENUES (§ 58.1-2299.20)

A. (For contingent expiration date, see Acts 2013, c. 766) All taxes, interest,
and civil penalties paid to the Commissioner pursuant to this chapter for the
sale of fuels at wholesale to retail dealers for retail sale in any county or
city set forth in clause (i) of subdivision A 1 of § 58.1-2295, after
subtraction of the direct costs of administration by the Department, shall be
deposited each month as follows:

   1. One-twelfth of an amount determined by multiplying $15 million by a
   fraction, the numerator of which shall be such transportation district&#8217;s
   share of funding for the commuter rail service jointly operated by the two
   transportation districts and the denominator of which shall be the total
   funding share for such commuter rail service, shall be deposited in the
   Commuter Rail Operating and Capital Fund established pursuant to &#xA7;
   33.2-3500;

   2. One-twelfth of $22.183 million shall be deposited in the Washington
   Metropolitan Area Transit Authority Capital Fund established pursuant to
   &#xA7; 33.2-3401; and

   3. All remaining funds shall be deposited in a special fund entitled the
   &#8220;Special Fund Account of the Transportation District of ____.&#8221; The
   amounts deposited in the special fund shall be distributed monthly to the
   applicable transportation district commission of which the county or city is a
   member to be applied to the operating deficit, capital, and debt service of
   the mass transit system of such district or, in the case of a transportation
   district subject to the provisions of subsection C of &#xA7; 33.2-1915, to be
   applied to and expended for any transportation purpose of such district. In
   the case of a jurisdiction which, after July 1, 1989, joins a transportation
   district which was established on or before January 1, 1986, and is also
   subject to subsection C of &#xA7; 33.2-1915, the funds collected from that
   jurisdiction shall be applied to and expended for any transportation purpose
   of such jurisdiction.

B. (For contingent expiration date, see Acts 2013, c. 766) All taxes, interest,
and civil penalties paid to the Commissioner pursuant to this chapter for the
sale of fuels at wholesale to retail dealers for retail sale in any county or
city set forth in clause (ii) of subdivision A 1 of § 58.1-2295, after
subtraction of the direct costs of administration by the Department, shall be
deposited each month as follows:

   1. One-twelfth of an amount determined by multiplying $15 million by a
   fraction, the numerator of which shall be such transportation district&#8217;s
   share of funding for the commuter rail service jointly operated by the two
   transportation districts and the denominator of which shall be the total
   funding share for such commuter rail service, shall be deposited in the
   Commuter Rail Operating and Capital Fund established pursuant to &#xA7;
   33.2-3500; and

   2. All remaining funds shall be deposited in a special fund entitled the
   &#8220;Special Fund Account of the Transportation District of ____.&#8221; The
   amounts deposited in the special fund shall be distributed monthly to the
   applicable transportation district commission of which the county or city is a
   member to be applied to the operating deficit, capital, and debt service of
   the mass transit system of such district or, in the case of a transportation
   district subject to the provisions of subsection C of &#xA7; 33.2-1915, to be
   applied to and expended for any transportation purpose of such district. In
   the case of a jurisdiction which, after July 1, 1989, joins a transportation
   district that was established on or before January 1, 1986, and is also
   subject to subsection C of &#xA7; 33.2-1915, the funds collected from that
   jurisdiction shall be applied to and expended for any transportation purpose
   of such jurisdiction.

C. (For contingent expiration date, see Acts 2013, c. 766) All taxes, interest,
and civil penalties paid to the Commissioner pursuant to this chapter for the
sale of fuels at wholesale to retail dealers for retail sale in any county or
city set forth in subdivision A 2 of &#xA7; 58.1-2295, after subtraction of the
direct costs of administration by the Department, shall be deposited into
special funds established by law. In the case of Planning District 23, the
revenue generated and collected therein shall be deposited into the fund
established in &#xA7; 33.2-2600. For additional Planning Districts that may
become subject to this section, funds shall be established by appropriate
legislation.

D. (For contingent expiration date, see Acts 2019, cc. 837 and 846) All taxes,
interest, and civil penalties paid to the Commissioner pursuant to this chapter
for the sale of fuels at wholesale to retail dealers for retail sale in any
county or city set forth in subdivision A 3 of &#xA7; 58.1-2295, after
subtraction of the direct costs of administration by the Department, shall be
deposited into the Interstate 81 Corridor Improvement Fund established pursuant
to Chapter 36 (&#xA7; 33.2-3600) of Title 33.2.

E. (For contingent expiration date, see Acts 2020, cc. 1230 and 1275) All taxes,
interest, and civil penalties paid to the Commissioner pursuant to this chapter
for the sale of fuels at wholesale to retail dealers for retail sale in any
county or city set forth in subdivision A 4 of &#xA7; 58.1-2295, after
subtraction of the direct costs of administration by the Department, shall be
deposited in a special fund titled the &#8220;Special Fund Account for the
Highway Construction District Grant Program&#8221; to be allocated by the
Commonwealth Transportation Board as highway construction district grants
pursuant to &#xA7; 33.2-371 to the construction districts in which the taxes,
interest, and civil penalties were generated.

F. (For contingent expiration date, see Acts 2020, c. 1235) All taxes, interest,
and civil penalties paid to the Commonwealth pursuant to this chapter for the
sale of fuels at wholesale to retail dealers for retail sale in any county or
city set forth in subdivision A 5 of &#xA7; 58.1-2295, after subtraction of the
direct costs of administration by the Department, shall be deposited into the
fund established pursuant to &#xA7; 33.2-3701.

G. The direct cost of administration of this section shall be credited to the
funds appropriated to the Department.

HISTORY: 2012, cc. 217, 225; 2013, c. 766; 2018, cc. 854, 856; 2019, cc. 837,
846; 2020, cc. 1230, 1235, 1275.