{"data":{"id":"us-va/va.-code-58.1-1733","jurisdiction":"us-va","citation":"Va. Code § 58.1-1733","heading":"Disposition of proceeds","body":"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.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 17. MISCELLANEOUS TAXES","Article 8. DIGITAL MEDIA FEE"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-1733/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"786181645ba34c5303bc49aea8f8e52143b8a2d867b422545e5332b51fa87c4a","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-1732","next":"us-va/va.-code-58.1-1734"},"notice":"GroundRules: Original legal text. Not legal advice."}