{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-1733.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-1733.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-1733.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-1733.html"}],"law_id":371061,"edition_id":2,"section_id":371061,"structure_id":52840,"section_number":"58.1-1733","catch_line":"Disposition of proceeds","history":"2009, c. 531.","full_text":"After the administrative costs for collecting the fees are recovered by the Department of Taxation, the remaining revenues shall be divided as follows:\n\n1\n\nFifty percent shall be deposited into the state&#8217;s general fund; and\n\n2\n\nFifty percent shall be deposited into the Governor&#8217;s Motion Picture Opportunity Fund established under &#xA7; 2.2-2320. All revenues deposited to the Fund shall be used for film incentive programs established by the Virginia Film Office.\n\n","order_by":null,"text":{"0":{"id":1384000,"text":"After the administrative costs for collecting the fees are recovered by the Department of Taxation, the remaining revenues shall be divided as follows:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":1384001,"text":"Fifty percent shall be deposited into the state&#8217;s general fund; and","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":1384002,"text":"Fifty percent shall be deposited into the Governor&#8217;s Motion Picture Opportunity Fund established under &#xA7; 2.2-2320. All revenues deposited to the Fund shall be used for film incentive programs established by the Virginia Film Office.","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1"}},"ancestry":[{"id":52840,"edition_id":2,"name":"Digital Media Fee","identifier":"8","label":"article","depth":4,"order_by":9,"parent_id":52831,"metadata":{"child_laws":3,"child_structures":0},"date_created":"2026-08-02 03:06:39","date_modified":"2026-08-02 12:36:02","permalink":{"id":1479911,"object_type":"structure","relational_id":52840,"identifier":"8","token":"58.1\/I\/17\/8","url":"\/58.1\/I\/17\/8\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52831,"edition_id":2,"name":"Miscellaneous Taxes","identifier":"17","label":"chapter","depth":3,"order_by":17,"parent_id":52818,"metadata":{"child_laws":54,"child_structures":13},"date_created":"2026-08-02 03:06:35","date_modified":"2026-08-02 12:35:58","permalink":{"id":1479715,"object_type":"structure","relational_id":52831,"identifier":"17","token":"58.1\/I\/17","url":"\/58.1\/I\/17\/","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":371059,"structure_id":52840,"section_number":"58.1-1731","catch_line":"Fee for digital media purchase or rental","url":"\/58.1-1731\/","token":"58.1\/I\/17\/8\/58.1-1731","metadata":false},{"id":371060,"structure_id":52840,"section_number":"58.1-1732","catch_line":"Collection","url":"\/58.1-1732\/","token":"58.1\/I\/17\/8\/58.1-1732","metadata":false},{"id":371061,"structure_id":52840,"section_number":"58.1-1733","catch_line":"Disposition of proceeds","url":"\/58.1-1733\/","token":"58.1\/I\/17\/8\/58.1-1733","metadata":false}],"previous_section":{"id":371060,"structure_id":52840,"section_number":"58.1-1732","catch_line":"Collection","url":"\/58.1-1732\/","token":"58.1\/I\/17\/8\/58.1-1732","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1733\/","history_text":"<p>This law was first created in 2009. The record of its establishment is cataloged in chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?091+ful+CHAP0531\">531<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":false,"refers_to":[{"id":352494,"section_number":"2.2-2320","catch_line":"Governor's Motion Picture Opportunity Fund","order_by":null,"url":"\/2.2-2320\/"}],"permalink":{"id":1479921,"object_type":"law","relational_id":371061,"identifier":"58.1-1733","token":"58.1\/I\/17\/8\/58.1-1733","url":"\/58.1-1733\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-1733\/","token":"58.1\/I\/17\/8\/58.1-1733","dublin_core":{"Title":"Disposition of proceeds","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1733","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>After the administrative costs for collecting the fees are recovered by the <span class=\"dictionary\">Department<\/span> of Taxation, the remaining revenues shall be divided as follows:<\/p><\/section>\n\t\t\t\t\t\t<section id=\"1\"><p><span class=\"prefix-number\">1.<\/span> Fifty percent shall be deposited into the state&#8217;s general fund; and <a id=\"paragraph-1384001\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-1733\/#1\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"2\"><p><span class=\"prefix-number\">2.<\/span> Fifty percent shall be deposited into the Governor&#8217;s <span class=\"dictionary\">Motion<\/span> Picture Opportunity Fund established under &#xA7; <a class=\"law\" title=\"Governor&#039;s Motion Picture Opportunity Fund\" href=\"\/2.2-2320\/\">2.2-2320<\/a>. All revenues deposited to the Fund shall be used for film incentive programs established by the Virginia Film Office. <a id=\"paragraph-1384002\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-1733\/#2\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nDISPOSITION OF PROCEEDS (\u00a7 58.1-1733)\n\nAfter the administrative costs for collecting the fees are recovered by the\nDepartment of Taxation, the remaining revenues shall be divided as follows:\n\n1. Fifty percent shall be deposited into the state&#8217;s general fund; and\n\n2. Fifty percent shall be deposited into the Governor&#8217;s Motion Picture\nOpportunity Fund established under &#xA7; 2.2-2320. All revenues deposited to\nthe Fund shall be used for film incentive programs established by the Virginia\nFilm Office.\n\nHISTORY: 2009, c. 531.","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"}}