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§ 58.1-1021.05 Use of revenues

The revenues generated by the taxes imposed under this article shall be collected by the Department and deposited into the Virginia Health Care Fund established under § 32.1-366.

History

This law was first created in 2004. The record of its establishment is cataloged in chapter 3 of the Special Session I of that year’s edition of “Acts of Assembly,” the annual state publication listing all changes made to the Code of Virginia in that year.

2004, Sp. Sess. I, c. 3.

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Amendment Attempts

SB5026: Cigarette and tobacco products tax; increases, revenue to be deposited in Transportation Trust Fund. (failed)

HB626: Tobacco products tax; moist snuff tax shall be computed based on net weight listed by manufacturer. (passed)

HB1815: Cigarette and other tobacco products; increases tax rate. (failed)

HB160: Cigarette and other tobacco products; increases tax rates. (failed)

HB1590: Cigarettes and other tobacco products; increases state tax rate. (failed)

HB830: Cigarettes and other tobacco products; increases state tax rate. (failed)

HB2056: Vapor products; imposition of state tax on products, including electronic cigarettes. (failed)