                                 CODE OF VIRGINIA

DISPOSITION OF FUNDS (§ 58.1-1410)

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:

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.

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.

HISTORY: Code 1950, § 58-685.50; 1981, c. 405; 1984, c. 675; 1994, c. 322;
1997, c. 877; 2020, c. 958.