2011 Code of Virginia
Title 58.1 TAXATION.
Chapter 37 License Taxes (58.1-3700 thru 58.1-3735)
58.1-3713.1 Distribution of local coal road improvement tax
58.1-3713.1. Distribution of local coal road improvement tax.
Notwithstanding any other provision of law, the incorporated towns and city situated within the bounds of Wise County shall receive from the county twenty percent of all revenues collected under the local coal road improvement tax. The shares of such twenty percent shall be computed as follows: twenty-five percent shall be divided among the incorporated towns and the city based on the number of registered motor vehicles in each town and the city, and seventy-five percent shall be divided equally among the incorporated towns and city. Such funds shall be distributed to the treasurer of such towns and city on a quarterly basis as received by the county.
(Code 1950, 58-266.1:3; 1982, c. 426; 1984, c. 675.)
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