March 18, 2016

FAA Request

Aviation Fuel Tax - State Government Action Plans

response by

The Commonwealth of Virginia 

Department of Aviation

Relevant Citations found in the Code of Virginia:

§ 5.1-51. Special fund accumulated from taxes, fees, etc.

All funds accumulated from any special sales tax, excise tax or use tax, now or which 

may hereafter be imposed under the laws of this Commonwealth on aviation motor 

fuel purchased or used in this Commonwealth in the propulsion of aircraft, and all 

funds heretofore or hereafter accumulated from any fees for licensing or registering of 

airmen, aircraft and airports, now or hereafter imposed under the laws of this 

Commonwealth, and all funds heretofore, and which may hereafter be, appropriated to 

the Department for the purpose of the promotion and development of aviation and 

airports, including the expense of the administration by the Department of the laws 

pertaining to aviation, as now or as may be hereafter enacted, and the jurisdiction for 

the administration thereof conferred on the Department, are hereby constituted a 

special fund within the Commonwealth Transportation Fund for the administration of 

the aviation laws, heretofore or hereafter enacted, insofar as the administration has 

been, or shall be, imposed upon the Department, for the construction, maintenance 

and improvement of airports and landing fields and for the promotion of aviation in 

the interest of operators and in the interest of the public. However, of the moneys 

expended for the construction, maintenance and improvement of airports at least 

thirty-five percent thereof computed over a period of three years shall be expended on 

carrier and reliever airports. Beginning July 1, 1998, any balances remaining in this 

fund at the end of the year shall be available for use in subsequent years for the 

purposes set forth in this chapter, and any interest income on such fund shall accrue 

to the fund.

In considering or evaluating the application for or award of any grant of moneys under 

this section, the Board shall take into account the capacities of all airports within the 

affected geographic region.

Code 1950, § 5-42; 1966, c. 576; 1970, c. 717; 1974, c. 388; 1979, c. 272; 1997, c. 

423; 1998, c. 480.
§ 5.1-51. Segregation and expenditure of amounts derived from taxes on motor 

fuel.

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.

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

§ 58.1-638. Disposition of state sales and use tax revenue.

A. The Comptroller shall designate a specific revenue code number for all the state 

sales and use tax revenue collected under the preceding sections of this chapter.

1. The sales and use tax revenue generated by the one-half percent sales and use tax 

increase enacted by the 1986 Special Session of the General Assembly shall be paid, 

in the manner hereinafter provided in this section, to the Transportation Trust Fund 

as defined in § 33.2-1524. Of the funds paid to the Transportation Trust Fund, an 

aggregate of 4.2 percent shall be set aside as the Commonwealth Port Fund as 

provided in this section; an aggregate of 2.4 percent shall be set aside as the 

Commonwealth Airport Fund as provided in this section; and an aggregate of 14.7 

percent shall be set aside as the Commonwealth Mass Transit Fund as provided in 

this section. The Fund's share of such net revenue shall be computed as an estimate 

of the net revenue to be received into the state treasury each month, and such 

estimated payment shall be adjusted for the actual net revenue received in the 

preceding month. All payments shall be made to the Fund on the last day of each 

month.

2. There is hereby created in the Department of the Treasury a special nonreverting 

fund which shall be a part of the Transportation Trust Fund and which shall be 

known as the Commonwealth Port Fund.
a. The Commonwealth Port Fund shall be established on the books of the Comptroller 

and the funds remaining in such Fund at the end of a biennium shall not revert to the 

general fund but shall remain in the Fund. Interest earned on such funds shall remain 

in the Fund and be credited to it. Funds may be paid to any authority, locality or 

commission for the purposes hereinafter specified.

b. The amounts allocated pursuant to this section shall be allocated by the 

Commonwealth Transportation Board to the Board of Commissioners of the Virginia 

Port Authority to be used to support port capital needs and the preservation of existing 

capital needs of all ocean, river, or tributary ports within the Commonwealth. 

Expenditures for such capital needs are restricted to those capital projects specified in 

subsection B of § 62.1-132.1.

c. Commonwealth Port Fund revenue shall be allocated by the Board of 

Commissioners to the Virginia Port Authority in order to foster and stimulate the flow 

of maritime commerce through the ports of Virginia, including but not limited to the 

ports of Richmond, Hopewell, and Alexandria.

3. There is hereby created in the Department of the Treasury a special nonreverting 

fund which shall be part of the Transportation Trust Fund and which shall be known 

as the Commonwealth Airport Fund. The Commonwealth Airport Fund shall be 

established on the books of the Comptroller and any funds remaining in such Fund at 

the end of a biennium shall not revert to the general fund but shall remain in the 

Fund. Interest earned on the funds shall be credited to the Fund. The funds so 

allocated shall be allocated by the Commonwealth Transportation Board to the 

Virginia Aviation Board. The funds shall be allocated by the Virginia Aviation Board to 

any Virginia airport which is owned by the Commonwealth, a governmental 

subdivision thereof, or a private entity to which the public has access for the purposes 

enumerated in § 5.1-2.16, or is owned or leased by the Metropolitan Washington 

Airports Authority (MWAA), as follows:

Any new funds in excess of $12.1 million which are available for allocation by the 

Virginia Aviation Board from the Commonwealth Transportation Fund, shall be 

allocated as follows: 60 percent to MWAA, up to a maximum annual amount of $2 

million, and 40 percent to air carrier airports as provided in subdivision A 3 a. 

Except for adjustments due to changes in enplaned passengers, no air carrier airport 

sponsor, excluding MWAA, shall receive less funds identified under subdivision A 3 a 

than it received in fiscal year 1994-1995.
Of the remaining amount:

a. Forty percent of the funds shall be allocated to air carrier airports, except airports 

owned or leased by MWAA, based upon the percentage of enplanements for each 

airport to total enplanements at all air carrier airports, except airports owned or leased 

by MWAA. No air carrier airport sponsor, however, shall receive less than $50,000 nor 

more than $2 million per year from this provision.

b. Forty percent of the funds shall be allocated by the Aviation Board for air carrier 

and reliever airports on a discretionary basis, except airports owned or leased by 

MWAA.

c. Twenty percent of the funds shall be allocated by the Aviation Board for general 

aviation airports on a discretionary basis.

3a. There is hereby created in the Department of the Treasury a special nonreverting 

fund that shall be a part of the Transportation Trust Fund and that shall be known as 

the Commonwealth Space Flight Fund. The Commonwealth Space Flight Fund shall 

be established on the books of the Comptroller and the funds remaining in such Fund 

at the end of a biennium shall not revert to the general fund but shall remain in the 

Fund. Interest earned on such funds shall remain in the Fund and be credited to it.

a. The amounts allocated to the Commonwealth Space Flight Fund pursuant to § 

33.2-1526 shall be allocated by the Commonwealth Transportation Board to the Board 

of Directors of the Virginia Commercial Space Flight Authority to be used to support 

the capital needs, maintenance, and operating costs of any and all facilities owned and 

operated by the Virginia Commercial Space Flight Authority.

b. Commonwealth Space Flight Fund revenue shall be allocated by the Board of 

Directors to the Virginia Commercial Space Flight Authority in order to foster and 

stimulate the growth of the commercial space flight industry in Virginia.

4. There is hereby created in the Department of the Treasury a special nonreverting 

fund which shall be a part of the Transportation Trust Fund and which shall be 

known as the Commonwealth Mass Transit Fund.

a. The Commonwealth Mass Transit Fund shall be established on the books of the 

Comptroller and any funds remaining in such Fund at the end of the biennium shall 

not revert to the general fund but shall remain in the Fund. Interest earned on such 

funds shall be credited to the Fund. If funds in subdivision 4 b (1)(c) or 4 b (2)(d) are 

allocated to the construction of a new fixed rail project, such project shall be evaluated 

according to the process established pursuant to subsection B of § 33.2-214.1. Funds 

may be paid to any local governing body, transportation district commission, or public 

service corporation for the purposes hereinafter specified.
b. The amounts allocated pursuant to this section shall be used to support the 

operating, capital, and administrative costs of public transportation at a state share 

determined by the Commonwealth Transportation Board, and these amounts may be 

used to support the capital project costs of public transportation and ridesharing 

equipment, facilities, and associated costs at a state share determined by the 

Commonwealth Transportation Board. Capital costs may include debt service 

payments on local or agency transit bonds. In making these determinations, the 

Commonwealth Transportation Board shall confer with the Director of the Department 

of Rail and Public Transportation. In development of the Director's recommendation 

and subsequent allocation of funds by the Commonwealth Transportation Board, the 

Director of the Department of Rail and Public Transportation and the Commonwealth 

Transportation Board shall adhere to the following:

(1) For the distribution of revenues from the Commonwealth Mass Transit Fund, of 

those revenues generated in 2014 and thereafter, the first $160 million in revenues or 

the maximum available revenues if less than $160 million shall be distributed by the 

Commonwealth Transportation Board as follows:

(a) Funds for special programs, which shall include ridesharing, transportation 

demand management programs, experimental transit, public transportation 

promotion, operation studies, and technical assistance, shall not exceed 3 percent of 

the funds pursuant to this section and may be allocated to any local governing body, 

planning district commission, transportation district commission, or public transit 

corporation, or may be used directly by the Department of Rail and Public 

Transportation for the following purposes and aid of public transportation services:

(i) To finance a program administered by the Department of Rail and Public 

Transportation designed to promote the use of public transportation and ridesharing 

throughout Virginia.

(ii) To finance up to 80 percent of the cost of the development and implementation of 

projects where the purpose of such project is to enhance the provision and use of 

public transportation services.

(b) At least 72 percent of the funds shall be distributed to each transit property in the 

same proportion as its operating expenses bear to the total statewide operating 

expenses and shall be spent for the purposes specified in subdivision 4 b.

(c) Twenty-five percent of the funds shall be allocated and distributed utilizing a tiered 

approach evaluated by the Transit Service Delivery Advisory Committee along with the 

Director of the Department of Rail and Public Transportation and established by the 

Commonwealth Transportation Board for capital purposes based on asset need and 

anticipated state participation level and revenues. 
The tier distribution measures may be evaluated by the Transit Service Delivery 

Advisory Committee along with the Director of the Department of Rail and Public 

Transportation every three years and, if redefined by the Board, shall be published at 

least one year in advance of being applied. Funds allocated for debt service payments 

will be included in the tier that applies to the capital asset that is leveraged.

(d) Transfer of funds from funding categories in subdivisions 4 b (1)(a) and 4 b (1)(c) to 

4 b (1)(b) shall be considered by the Commonwealth Transportation Board in times of 

statewide economic distress or statewide special need.

(2) The Commonwealth Transportation Board shall allocate the remaining revenues 

after the application of the provisions set forth in subdivision 4 b (1) generated for the 

Commonwealth Mass Transit Fund for 2014 and succeeding years as follows:

(a) Funds pursuant to this section shall be distributed among operating, capital, and 

special projects in order to respond to the needs of the transit community.

(b) Of the funds pursuant to this section, at least 72 percent shall be allocated to 

support operating costs of transit providers and distributed by the Commonwealth 

Transportation Board based on service delivery factors, based on effectiveness and 

efficiency, as established by the Commonwealth Transportation Board. These 

measures and their relative weight shall be evaluated every three years and, if 

redefined by the Commonwealth Transportation Board, shall be published and made 

available for public comment at least one year in advance of being applied. In 

developing the service delivery factors, the Commonwealth Transportation Board shall 

create for the Department of Rail and Public Transportation a Transit Service Delivery 

Advisory Committee, consisting of two members appointed by the Virginia Transit 

Association, one member appointed by the Community Transportation Association of 

Virginia, one member appointed by the Virginia Municipal League, one member 

appointed by the Virginia Association of Counties, and three members appointed by 

the Director of the Department of Rail and Public Transportation, to advise the 

Department of Rail and Public Transportation in the development of a distribution 

process for the funds allocated pursuant to this subdivision 4 b (2)(b) and how transit 

systems can incorporate these metrics in their transit development plans. The Transit 

Service Delivery Advisory Committee shall elect a Chair. The Department of Rail and 

Public Transportation shall provide administrative support to the committee. Effective 

July 1, 2013, the Transit Service Delivery Advisory Committee shall meet at least 

annually and consult with interested stakeholders and hold at least one public 

hearing and report its findings to the Director of the Department of Rail and Public 

Transportation. 
Prior to the Commonwealth Transportation Board approving the service delivery 

factors, the Director of the Department of Rail and Public Transportation along with 

the Chair of the Transit Service Delivery Advisory Committee shall brief the Senate 

Committee on Finance, the House Appropriations Committee, and the Senate and 

House Committees on Transportation on the findings of the Transit Service Delivery 

Advisory Committee and the Department's recommendation. Before redefining any 

component of the service delivery factors, the Commonwealth Transportation Board 

shall consult with the Director of the Department of Rail and Public Transportation, 

Transit Service Delivery Advisory Committee, and interested stakeholders and provide 

for a 45-day public comment period. Prior to approval of any amendment to the service 

delivery measures, the Board shall notify the aforementioned committees of the 

pending amendment to the service delivery factors and its content.

(c) Funds for special programs, which shall include ridesharing, transportation 

demand management programs, experimental transit, public transportation 

promotion, operation studies, and technical assistance, shall not exceed 3 percent of 

the funds pursuant to this section and may be allocated to any local governing body, 

planning district commission, transportation district commission, or public transit 

corporation, or may be used directly by the Department of Rail and Public 

Transportation for the following purposes and aid of public transportation services:

(i) To finance a program administered by the Department of Rail and Public 

Transportation designed to promote the use of public transportation and ridesharing 

throughout Virginia.

(ii) To finance up to 80 percent of the cost of the development and implementation of 

projects where the purpose of such project is to enhance the provision and use of 

public transportation services.

(d) Of the funds pursuant to this section, 25 percent shall be allocated and distributed 

utilizing a tiered approach evaluated by the Transit Service Delivery Advisory 

Committee along with the Director of Rail and Public Transportation and established 

by the Commonwealth Transportation Board for capital purposes based on asset need 

and anticipated state participation level and revenues. The tier distribution measures 

may be evaluated by the Transit Service Delivery Advisory Committee along with the 

Director of Rail and Public Transportation every three years and, if redefined by the 

Board, shall be published at least one year in advance of being applied. Funds 

allocated for debt service payments shall be included in the tier that applies to the 

capital asset that is leveraged.

(e) Transfer of funds from funding categories in subdivisions 4 b (2)(c) and 4 b (2)(d) to 

4 b (2)(b) shall be considered by the Commonwealth Transportation Board in times of 

statewide economic distress or statewide special need.
(f) The Department of Rail and Public Transportation may reserve a balance of up to 

five percent of the Commonwealth Mass Transit Fund revenues under this subsection 

in order to assure better stability in providing operating and capital funding to transit 

entities from year to year.

(3) The Commonwealth Mass Transit Fund shall not be allocated without requiring a 

local match from the recipient.

c. There is hereby created in the Department of the Treasury a special nonreverting 

fund known as the Commonwealth Transit Capital Fund. The Commonwealth Transit 

Capital Fund shall be part of the Commonwealth Mass Transit Fund. The 

Commonwealth Transit Capital Fund subaccount shall be established on the books of 

the Comptroller and consist of such moneys as are appropriated to it by the General 

Assembly and of all donations, gifts, bequests, grants, endowments, and other moneys 

given, bequeathed, granted, or otherwise made available to the Commonwealth Transit 

Capital Fund. Any funds remaining in the Commonwealth Transit Capital Fund at the 

end of the biennium shall not revert to the general fund, but shall remain in the 

Commonwealth Transit Capital Fund. Interest earned on funds within the 

Commonwealth Transit Capital Fund shall remain in and be credited to the 

Commonwealth Transit Capital Fund. Proceeds of the Commonwealth Transit Capital 

Fund may be paid to any political subdivision, another public entity created by an act 

of the General Assembly, or a private entity as defined in § 33.2-1800 and for 

purposes as enumerated in subdivision 7 of § 33.2-1701 or expended by the 

Department of Rail and Public Transportation for the purposes specified in this 

subdivision. Revenues of the Commonwealth Transit Capital Fund shall be used to 

support capital expenditures involving the establishment, improvement, or expansion 

of public transportation services through specific projects approved by the 

Commonwealth Transportation Board. If revenues of the Commonwealth Transit 

Capital Fund are allocated to the construction of a new fixed rail project, such project 

shall be evaluated according to the process established pursuant to subsection B of § 

33.2-214.1. The Commonwealth Transit Capital Fund shall not be allocated without 

requiring a local match from the recipient.

d. The Commonwealth Transportation Board may allocate up to three and one-half 

percent of the funds set aside for the Commonwealth Mass Transit Fund to support 

costs of project development, project administration, and project compliance incurred 

by the Department of Rail and Public Transportation in implementing rail, public 

transportation, and congestion management grants and programs.

5. Funds for Metro shall be paid by the Northern Virginia Transportation Commission 

(NVTC) to the Washington Metropolitan Area Transit Authority (WMATA) and be a 

credit to the Counties of Arlington and Fairfax and the Cities of Alexandria, Falls 

Church, and Fairfax in the following manner:
a. Local obligations for debt service for WMATA rail transit bonds apportioned to each 

locality using WMATA's capital formula shall be paid first by NVTC. NVTC shall use 95 

percent state aid for these payments.

b. The remaining funds shall be apportioned to reflect WMATA's allocation formulas by 

using the related WMATA-allocated subsidies and relative shares of local transit 

subsidies. Capital costs shall include 20 percent of annual local bus capital expenses. 

Hold harmless protections and obligations for NVTC's jurisdictions agreed to by NVTC 

on November 5, 1998, shall remain in effect.

Appropriations from the Commonwealth Mass Transit Fund are intended to provide a 

stable and reliable source of revenue as defined by Public Law 96-184.

6. Notwithstanding any other provision of law, funds allocated to Metro may be 

disbursed by the Department of Rail and Public Transportation directly to Metro or to 

any other transportation entity that has an agreement to provide funding to Metro.

B. The sales and use tax revenue generated by a one percent sales and use tax shall 

be distributed among the counties and cities of the Commonwealth in the manner 

provided in subsections C and D.

C. The localities' share of the net revenue distributable under this section among the 

counties and cities shall be apportioned by the Comptroller and distributed among 

them by warrants of the Comptroller drawn on the Treasurer of Virginia as soon as 

practicable after the close of each month during which the net revenue was received 

into the state treasury. The distribution of the localities' share of such net revenue 

shall be computed with respect to the net revenue received into the state treasury 

during each month, and such distribution shall be made as soon as practicable after 

the close of each such month.

D. The net revenue so distributable among the counties and cities shall be 

apportioned and distributed upon the basis of the latest yearly estimate of the 

population of cities and counties ages five to 19, provided by the Weldon Cooper 

Center for Public Service of the University of Virginia. Such population estimate 

produced by the Weldon Cooper Center for Public Service of the University of Virginia 

shall account for persons who are domiciled in orphanages or charitable institutions 

or who are dependents living on any federal military or naval reservation or other 

federal property within the school division in which the institutions or federal military 

or naval reservation or other federal property is located. Such population estimate 

produced by the Weldon Cooper Center for Public Service of the University of Virginia 

shall account for members of the military services who are under 20 years of age 

within the school division in which the parents or guardians of such persons legally 

reside. 
Such population estimate produced by the Weldon Cooper Center for Public Service of 

the University of Virginia shall account for individuals receiving services in state 

hospitals, state training centers, or mental health facilities, persons who are confined 

in state or federal correctional institutions, or persons who attend the Virginia School 

for the Deaf and the Blind within the school division in which the parents or 

guardians of such persons legally reside. Such population estimate produced by the 

Weldon Cooper Center for Public Service of the University of Virginia shall account for 

persons who attend institutions of higher education within the school division in 

which the student's parents or guardians legally reside. To such estimate, the 

Department of Education shall add the population of students with disabilities, ages 

two through four and 20 through 21, as provided to the Department of Education by 

school divisions. The revenue so apportionable and distributable is hereby 

appropriated to the several counties and cities for maintenance, operation, capital 

outlays, debt and interest payments, or other expenses incurred in the operation of 

the public schools, which shall be considered as funds raised from local resources. In 

any county, however, wherein is situated any incorporated town constituting a school 

division, the county treasurer shall pay into the town treasury for maintenance, 

operation, capital outlays, debt and interest payments, or other expenses incurred in 

the operation of the public schools, the proper proportionate amount received by him 

in the ratio that the school population of such town bears to the school population of 

the entire county. If the school population of any city or of any town constituting a 

school division is increased by the annexation of territory since the last estimate of 

school population provided by the Weldon Cooper Center for Public Service, such 

increase shall, for the purposes of this section, be added to the school population of 

such city or town as shown by the last such estimate and a proper reduction made in 

the school population of the county or counties from which the annexed territory was 

acquired.

E. Beginning July 1, 2000, of the remaining sales and use tax revenue, the revenue 

generated by a two percent sales and use tax, up to an annual amount of $13 million, 

collected from the sales of hunting equipment, auxiliary hunting equipment, fishing 

equipment, auxiliary fishing equipment, wildlife-watching equipment, and auxiliary 

wildlife-watching equipment in Virginia, as estimated by the most recent U.S. 

Department of the Interior, Fish and Wildlife Service and U.S. Department of 

Commerce, Bureau of the Census National Survey of Fishing, Hunting, and WildlifeAssociated Recreation, shall be paid into the Game Protection Fund established under 

§ 29.1-101 and shall be used, in part, to defray the cost of law enforcement. Not later 

than 30 days after the close of each quarter, the Comptroller shall transfer to the 

Game Protection Fund the appropriate amount of collections to be dedicated to such 

Fund. 
At any time that the balance in the Capital Improvement Fund, established under § 

29.1-101.01, is equal to or in excess of $35 million, any portion of sales and use tax 

revenues that would have been transferred to the Game Protection Fund, established 

under § 29.1-101, in excess of the net operating expenses of the Board, after 

deduction of other amounts which accrue to the Board and are set aside for the Game 

Protection Fund, shall remain in the general fund until such time as the balance in 

the Capital Improvement Fund is less than $35 million.

F. 1. Of the net revenue generated from the one-half percent increase in the rate of the 

state sales and use tax effective August 1, 2004, pursuant to enactments of the 2004 

Special Session I of the General Assembly, the Comptroller shall transfer from the 

general fund of the state treasury to the Public Education Standards of Quality/Local 

Real Estate Property Tax Relief Fund established under § 58.1-638.1 an amount 

equivalent to one-half of the net revenue generated from such one-half percent 

increase as provided in this subdivision. The transfers to the Public Education 

Standards of Quality/Local Real Estate Property Tax Relief Fund under this 

subdivision shall be for one-half of the net revenue generated (and collected in the 

succeeding month) from such one-half percent increase for the month of August 2004 

and for each month thereafter.

2. Beginning July 1, 2013, of the remaining sales and use tax revenue, an amount 

equal to the revenue generated by a 0.125 percent sales and use tax shall be 

distributed to the Public Education Standards of Quality/Local Real Estate Property 

Tax Relief Fund established under § 58.1-638.1, and be used for the state's share of 

Standards of Quality basic aid payments.

3. For the purposes of the Comptroller making the required transfers under 

subdivision 1 and 2, the Tax Commissioner shall make a written certification to the 

Comptroller no later than the twenty-fifth of each month certifying the sales and use 

tax revenues generated in the preceding month. Within three calendar days of 

receiving such certification, the Comptroller shall make the required transfers to the 

Public Education Standards of Quality/Local Real Estate Property Tax Relief Fund.

G. (Contingent expiration date -- see note) Beginning July 1, 2013, of the remaining 

sales and use tax revenue, an amount equal to the following percentages of the 

revenue generated by a one-half percent sales and use tax, such as that paid to the 

Transportation Trust Fund as provided in subdivision A 1, shall be paid to the 

Highway Maintenance and Operating Fund established pursuant to § 33.2-1530:

1. For fiscal year 2014, an amount equal to 10 percent;

2. For fiscal year 2015, an amount equal to 20 percent;

3. For fiscal year 2016, an amount equal to 30 percent; and

4. For fiscal year 2017 and thereafter, an amount equal to 35 percent.
The Highway Maintenance and Operating Fund's share of the net revenue 

distributable under this subsection shall be computed as an estimate of the net 

revenue to be received into the state treasury each month, and such estimated 

payment shall be adjusted for the actual net revenue received in the preceding month. 

All payments shall be made to the Fund on the last day of each month.

H. (Contingent expiration date -- see note) 1. The additional revenue generated by 

increases in the state sales and use tax from Planning District 8 pursuant to §§ 58.1-

603.1, 58.1-604.01, 58.1-604.1, and 58.1-614 shall be deposited by the Comptroller 

in the fund established under § 33.2-2509.

2. The additional revenue generated by increases in the state sales and use tax from 

Planning District 23 pursuant to §§ 58.1-603.1, 58.1-604.01, 58.1-604.1, and 58.1-

614 shall be deposited by the Comptroller in the fund established under § 33.2-2600.

3. The additional revenue generated by increases in the state sales and use tax in any 

other Planning District pursuant to §§ 58.1-603.1, 58.1-604.01, 58.1-604.1, and 58.1-

614 shall be deposited into special funds that shall be established by appropriate 

legislation.

4. The net revenues distributable under this subsection shall be computed as an 

estimate of the net revenue to be received by the state treasury each month, and such 

estimated payment shall be adjusted for the actual net revenue received in the 

preceding month. All payments shall be made to the appropriate funds on the last day 

of each month.

I. If errors are made in any distribution, or adjustments are otherwise necessary, the 

errors shall be corrected and adjustments made in the distribution for the next 

quarter or for subsequent quarters.

J. The term "net revenue," as used in this section, means the gross revenue received 

into the general fund or the Transportation Trust Fund of the state treasury under the 

preceding sections of this chapter, less refunds to taxpayers.

Code 1950, § 58-441.48; 1966, c. 151; 1976, c. 680; 1978, c. 773; 1980, c. 559; 1984, 

c. 675; 1986, Sp. Sess., c. 12; 1991, cc. 666, 713; 1992, c. 167; 1993, c. 793; 1995, 

cc. 539, 542; 1998, cc. 320, 905, 907; 1999, cc. 281, 397, 898; 2000, cc. 694, 707; 

2001, c. 171; 2004, Sp. Sess. I, c. 3; 2010, cc. 113, 386, 629; 2012, cc. 476, 507, 779, 

817; 2013, cc. 639, 766; 2015, cc. 609, 684.