Va. Code § 58.1-1733: Disposition of proceeds

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; and2. 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.