{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-1410.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-1410.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-1410.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-1410.html"}],"law_id":370986,"edition_id":2,"section_id":370986,"structure_id":52828,"section_number":"58.1-1410","catch_line":"Disposition of funds","history":"Code 1950, \u00a7 58-685.50; 1981, c. 405; 1984, c. 675; 1994, c. 322; 1997, c. 877; 2020, c. 958.","full_text":"Funds collected hereunder by the Tax Commissioner shall be paid into the general fund of the state treasury and allocated to the game protection fund in the following manner:\n\nNot later than thirty days after the close of each quarter, the Comptroller shall transfer to the game protection fund the appropriate percentage of collections to be dedicated to such fund. The Comptroller may make such adjustments as necessary in subsequent quarters subject to the audit report of the Auditor of Public Accounts.\n\nSuch funds shall be made available only to the Department of Wildlife Resources for the following: boating-related activities and expenses, and to enhance and improve recreation opportunities for boaters, including but not limited to land acquisition, capital projects, maintenance, and facilities for boating access to the waters of the Commonwealth; boating safety law enforcement, including salaries, benefits, equipment and overtime expenses for conservation police officers so assigned; boating and other aquatic resource educational activities, including personnel, and education and safety materials; boating-related expenses for required reporting to federal and state officials; information management costs, including personnel, hardware, and software needed to better serve boating customers; and related administrative costs for boating-related activities, including human resources, accounting, public relations, administration and facilities to support and house necessary boating-related personnel and equipment.\n\n","order_by":null,"text":{"0":{"id":1383814,"text":"Funds collected hereunder by the Tax Commissioner shall be paid into the general fund of the state treasury and allocated to the game protection fund in the following manner:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":""},"1":{"id":1383815,"text":"Not later than thirty days after the close of each quarter, the Comptroller shall transfer to the game protection fund the appropriate percentage of collections to be dedicated to such fund. The Comptroller may make such adjustments as necessary in subsequent quarters subject to the audit report of the Auditor of Public Accounts.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"prior_prefix":"","next_prefix":""},"2":{"id":1383816,"text":"Such funds shall be made available only to the Department of Wildlife Resources for the following: boating-related activities and expenses, and to enhance and improve recreation opportunities for boaters, including but not limited to land acquisition, capital projects, maintenance, and facilities for boating access to the waters of the Commonwealth; boating safety law enforcement, including salaries, benefits, equipment and overtime expenses for conservation police officers so assigned; boating and other aquatic resource educational activities, including personnel, and education and safety materials; boating-related expenses for required reporting to federal and state officials; information management costs, including personnel, hardware, and software needed to better serve boating customers; and related administrative costs for boating-related activities, including human resources, accounting, public relations, administration and facilities to support and house necessary boating-related personnel and equipment.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"prior_prefix":""}},"ancestry":[{"id":52828,"edition_id":2,"name":"Virginia Watercraft Sales and Use Tax","identifier":"14","label":"chapter","depth":3,"order_by":14,"parent_id":52818,"metadata":{"child_laws":12,"child_structures":0},"date_created":"2026-08-02 03:06:29","date_modified":"2026-08-02 12:35:57","permalink":{"id":1479529,"object_type":"structure","relational_id":52828,"identifier":"14","token":"58.1\/I\/14","url":"\/58.1\/I\/14\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52818,"edition_id":2,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":2,"parent_id":52815,"metadata":{"child_laws":762,"child_structures":68},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1479077,"object_type":"structure","relational_id":52818,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":370975,"structure_id":52828,"section_number":"58.1-1400","catch_line":"Title","url":"\/58.1-1400\/","token":"58.1\/I\/14\/58.1-1400","metadata":false},{"id":370977,"structure_id":52828,"section_number":"58.1-1401","catch_line":"Definitions","url":"\/58.1-1401\/","token":"58.1\/I\/14\/58.1-1401","metadata":false},{"id":370976,"structure_id":52828,"section_number":"58.1-1401.1","catch_line":"When motor deemed a watercraft","url":"\/58.1-1401.1\/","token":"58.1\/I\/14\/58.1-1401.1","metadata":false},{"id":370978,"structure_id":52828,"section_number":"58.1-1402","catch_line":"Tax levied","url":"\/58.1-1402\/","token":"58.1\/I\/14\/58.1-1402","metadata":false},{"id":370979,"structure_id":52828,"section_number":"58.1-1403","catch_line":"Basis of tax; estimate of tax; penalty for misrepresentation","url":"\/58.1-1403\/","token":"58.1\/I\/14\/58.1-1403","metadata":false},{"id":370980,"structure_id":52828,"section_number":"58.1-1404","catch_line":"Exemptions","url":"\/58.1-1404\/","token":"58.1\/I\/14\/58.1-1404","metadata":false},{"id":370981,"structure_id":52828,"section_number":"58.1-1405","catch_line":"Time for payment of tax","url":"\/58.1-1405\/","token":"58.1\/I\/14\/58.1-1405","metadata":false},{"id":370982,"structure_id":52828,"section_number":"58.1-1406","catch_line":"Dealers' certificates of registration","url":"\/58.1-1406\/","token":"58.1\/I\/14\/58.1-1406","metadata":false},{"id":370983,"structure_id":52828,"section_number":"58.1-1407","catch_line":"Retention of documents","url":"\/58.1-1407\/","token":"58.1\/I\/14\/58.1-1407","metadata":false},{"id":370984,"structure_id":52828,"section_number":"58.1-1408","catch_line":"Civil penalties and interest","url":"\/58.1-1408\/","token":"58.1\/I\/14\/58.1-1408","metadata":false},{"id":370985,"structure_id":52828,"section_number":"58.1-1409","catch_line":"Credit against tax","url":"\/58.1-1409\/","token":"58.1\/I\/14\/58.1-1409","metadata":false},{"id":370986,"structure_id":52828,"section_number":"58.1-1410","catch_line":"Disposition of funds","url":"\/58.1-1410\/","token":"58.1\/I\/14\/58.1-1410","metadata":false}],"previous_section":{"id":370985,"structure_id":52828,"section_number":"58.1-1409","catch_line":"Credit against tax","url":"\/58.1-1409\/","token":"58.1\/I\/14\/58.1-1409","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1410\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 5 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1981, chapter 405; in 1984, chapter 675; in 1994, chapter 322<\/a>; in 1997, chapter 877<\/a>; in 2020, chapter 958<\/a>.<\/p>","references":[{"id":356826,"section_number":"29.1-101","catch_line":"Game Protection Fund","order_by":null,"url":"\/29.1-101\/"}],"refers_to":false,"permalink":{"id":1479575,"object_type":"law","relational_id":370986,"identifier":"58.1-1410","token":"58.1\/I\/14\/58.1-1410","url":"\/58.1-1410\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-1410\/","token":"58.1\/I\/14\/58.1-1410","dublin_core":{"Title":"Disposition of funds","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1410","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Funds collected hereunder by the Tax Commissioner<\/span> shall be paid into the general fund of the state treasury and allocated to the game protection fund in the following manner:<\/p>

Not later than thirty days after the close of each quarter, the Comptroller shall transfer to the game protection fund the appropriate percentage of collections to be dedicated to such fund. The Comptroller may make such adjustments as necessary in subsequent quarters subject to the audit report of the Auditor of Public Accounts.<\/p>

Such funds shall be made available only to the Department<\/span> of Wildlife Resources for the following: boating-related activities and expenses, and to enhance and improve recreation opportunities for boaters, including but not limited to land acquisition, capital projects, maintenance, and facilities for boating access to the waters of the Commonwealth; boating safety law<\/span> enforcement, including salaries, benefits, equipment and overtime expenses for conservation police officers so assigned; boating and other aquatic resource educational activities, including personnel, and education and safety materials<\/span>; boating-related expenses for required reporting to federal and state officials; information management costs, including personnel, hardware, and software needed to better serve boating customers; and related administrative costs for boating-related activities, including human resources, accounting, public relations, administration and facilities to support and house necessary boating-related personnel and equipment.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDISPOSITION OF FUNDS (\u00a7 58.1-1410)\n\nFunds collected hereunder by the Tax Commissioner shall be paid into the general\nfund of the state treasury and allocated to the game protection fund in the\nfollowing manner:\n\nNot later than thirty days after the close of each quarter, the Comptroller\nshall transfer to the game protection fund the appropriate percentage of\ncollections to be dedicated to such fund. The Comptroller may make such\nadjustments as necessary in subsequent quarters subject to the audit report of\nthe Auditor of Public Accounts.\n\nSuch funds shall be made available only to the Department of Wildlife Resources\nfor the following: boating-related activities and expenses, and to enhance and\nimprove recreation opportunities for boaters, including but not limited to land\nacquisition, capital projects, maintenance, and facilities for boating access to\nthe waters of the Commonwealth; boating safety law enforcement, including\nsalaries, benefits, equipment and overtime expenses for conservation police\nofficers so assigned; boating and other aquatic resource educational activities,\nincluding personnel, and education and safety materials; boating-related\nexpenses for required reporting to federal and state officials; information\nmanagement costs, including personnel, hardware, and software needed to better\nserve boating customers; and related administrative costs for boating-related\nactivities, including human resources, accounting, public relations,\nadministration and facilities to support and house necessary boating-related\npersonnel and equipment.\n\nHISTORY: Code 1950, \u00a7 58-685.50; 1981, c. 405; 1984, c. 675; 1994, c. 322;\n1997, c. 877; 2020, c. 958.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}