Virginia § 58.1-638.3 - (Contingent expiration date) Disposition of 0.3 percent state and local sales tax for transportation
Full text of Virginia Code of Virginia § 58.1-638.3 — (Contingent expiration date) Disposition of 0.3 percent state and local sales tax for transportation, with citation guidance and answers to common questions.
§ 58.1-638.3. (Contingent expiration date) Disposition of 0.3 percent state and local sales tax for transportation
A. The sales and use tax revenue generated by the 0.3 percent sales and use tax increase enacted by the 2013 Session of the General Assembly shall be deposited into the Commonwealth Transportation Fund established pursuant to § 33.2-1524.
B. The net revenues distributable under this section shall be computed as an estimate of the net revenue to be received by the state treasury each month, and such estimated payment shall be adjusted for the actual net revenue received in the preceding month. All payments shall be made to the funds set forth in subsection A on the last day of each month.
Source: official Virginia text · Last verified 2026-08-27
Frequently Asked Questions About Virginia § 58.1-638.3
What does Code of Virginia § 58.1-638.3 cover?
Section 58.1-638.3 ("(Contingent expiration date) Disposition of 0.3 percent state and local sales tax for transportation") is part of the Code of Virginia, the codified statutory law of Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Virginia § 58.1-638.3?
A common citation format is "Code of Virginia § 58.1-638.3" (Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Virginia official source linked on this page or consult a licensed Virginia attorney.
How does Virginia § 58.1-638.3 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Virginia.