{"data":{"id":"us-va/va.-code-58.1-1021.05","jurisdiction":"us-va","citation":"Va. Code § 58.1-1021.05","heading":"Use of revenues","body":"The revenues generated by the taxes imposed under this article shall be collected by the Department and deposited into the Virginia Health Care Fund established under § 32.1-366.2004, Sp. Sess. I, c. 3.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 10. CIGARETTE TAX","Article 2.1. TOBACCO PRODUCTS TAX"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-1021.05/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"174e081143d41fff0af6ba8d6741c2f6bc603ccbaf260c2e30e4a055c8938e3a","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-1021.04-5","next":"us-va/va.-code-58.1-1021.06"},"notice":"GroundRules: Original legal text. Not legal advice."}