After the administrative costs for collecting the fees are recovered by the Department of Taxation, the remaining revenues shall be divided as follows:
1. Fifty percent shall be deposited into the state's general fund; and
2. Fifty percent shall be deposited into the Governor's Motion Picture Opportunity Fund established under § 2.2-2320. All revenues deposited to the Fund shall be used for film incentive programs established by the Virginia Film Office.
2009, c. 531.
Structure Code of Virginia
Chapter 17 - Miscellaneous Taxes
§ 58.1-1704. Tax segregated for state taxation
§ 58.1-1705. Disposition of proceeds
§ 58.1-1710. Disposition of proceeds
§ 58.1-1712. Levy; rate of tax
§ 58.1-1713. Value of the estate; time of valuation
§ 58.1-1715. Payment of tax prerequisite to qualification
§ 58.1-1716. Estates committed to court-appointed administrator
§ 58.1-1717.1. Tax in lieu of probate tax
§ 58.1-1718. City or county probate tax
§ 58.1-1718.01. Exemption for victims of the Virginia Beach mass shooting
§ 58.1-1726. When no tax on a seal to be charged
§ 58.1-1727. Taxes on suits or writ taxes generally
§ 58.1-1729. Payment prerequisite to issue of writ, etc.; effect of failure to collect
§ 58.1-1730. Tax for enhanced 911 service; definitions
§ 58.1-1731. Fee for digital media purchase or rental
§ 58.1-1733. Disposition of proceeds
§ 58.1-1738. Administration of the tax
§ 58.1-1739. Forwarding of tax information to law-enforcement officials
§ 58.1-1740. Credits against tax
§ 58.1-1741. Disposition of revenues
§ 58.1-1745. Disposable plastic bag tax