2006 Code of Virginia § 58.1-2289 - Disposition of tax revenue generally

58.1-2289. Disposition of tax revenue generally.

A. Unless otherwise provided in this section, all taxes and fees, includingcivil penalties, collected by the Commissioner pursuant to this chapter, lessa reasonable amount to be allocated for refunds, shall be promptly paid intothe state treasury and shall constitute special funds within the CommonwealthTransportation Fund. Any balances remaining in these funds at the end of theyear shall be available for use in subsequent years for the purposes setforth in this chapter, and any interest income on such funds shall accrue tothese funds. Except as provided in 33.1-23.03:1, no portion of the revenuederived from taxes collected pursuant to 58.1-2217, 58.1-2249 or 58.1-2701, and remaining after authorized refunds for nonhighway use of fuel,shall be used for any purpose other than the construction, reconstruction ormaintenance of the roads and projects comprising the State Highway System,the Interstate System and the secondary system of state highways andexpenditures directly and necessarily required for such purposes, includingthe retirement of revenue bonds.

Revenues collected under this chapter may be also used for (i) contributionstoward the construction, reconstruction or maintenance of streets in citiesand towns of such sums as may be provided by law and (ii) expenditures forthe operation and maintenance of the Department of Transportation, theDepartment of Rail and Public Transportation, the Department of Aviation, theVirginia Port Authority, and the Department of Motor Vehicles as may beprovided by law.

The Governor is hereby authorized to transfer out of such fund an amountnecessary for the inspection of gasoline and motor grease measuring anddistributing equipment, and for the inspection and analysis of gasoline forpurity.

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

C. One-half cent of the tax collected on each gallon of fuel on which therefund has been paid at the rate of seventeen cents per gallon, or in thecase of diesel fuel, fifteen and one-half cents per gallon, for fuel consumedin tractors and unlicensed equipment used for agricultural purposes shall bepaid into a special fund of the state treasury, known as the VirginiaAgricultural Foundation Fund, to be disbursed to make certain refunds anddefray the costs of the research and educational phases of the agriculturalprogram, including supplemental salary payments to certain employees atVirginia Polytechnic Institute and State University, the Department ofAgriculture and Consumer Services and the Virginia Truck and OrnamentalsResearch Station, including reasonable expenses of the Virginia AgriculturalCouncil.

D. One and one-half cents of the tax collected on each gallon of fuel used topropel a commercial watercraft upon which a refund has been paid shall bepaid to the credit of the Game Protection Fund of the state treasury to bemade available to the Board of Game and Inland Fisheries until expended forthe purposes provided generally in subsection C of 29.1-701, includingacquisition, construction, improvement and maintenance of public boatingaccess areas on the public waters of this Commonwealth and for otheractivities and purposes of direct benefit and interest to the boating publicand for no other purpose. However, one and one-half cents per gallon on fuelused by commercial fishing, oystering, clamming, and crabbing boats shall bepaid to the Department of Transportation to be used for the construction,repair, improvement and maintenance of the public docks of this Commonwealthused by said commercial watercraft. Any expenditures for the acquisition,construction, improvement and maintenance of the public docks shall be madeaccording to a plan developed by the Virginia Marine Resources Commission.

From the tax collected pursuant to the provisions of this chapter from thesales of gasoline used for the propelling of watercraft, after deduction forlawful refunds, there shall be paid into the state treasury for use by theMarine 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) improvecommercial and sports fisheries in Virginia's tidal waters, (iii) makeenvironmental improvements including, without limitation, fisheriesmanagement and habitat enhancement in the Chesapeake and its tributaries, and(iv) further the purposes set forth in 33.1-223, a sum as established bythe General Assembly.

E. Notwithstanding other provisions of this section, there shall betransferred from moneys collected pursuant to this section to a special fundwithin the Commonwealth Transportation Fund in the state treasury, to be usedto meet the necessary expenses of the Department of Motor Vehicles, an amountequal to one percent of a sum to be calculated as follows: the tax revenuescollected pursuant to this chapter, at the tax rates in effect on December31, 1986, less refunds authorized by this chapter and less taxes collectedfor aviation fuels.

(2000, cc. 729, 758.)