Item 444 | First Year - FY2023 | Second Year - FY2024 |
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|
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| Financial Assistance to Localities - General (72800) | $109,591,500 | $109,591,500 |
| Financial Assistance to Localities - Mobile Home Tax (72803) | FY2023 $5,500,000 | FY2024 $5,500,000 |
| Financial Assistance to Localities for the Disposal of Abandoned Vehicles (72814) | FY2023 $391,500 | FY2024 $391,500 |
| Distribution of Sales Tax on Fuel in Certain Transportation Districts (72815) | FY2023 $103,700,000 | FY2024 $103,700,000 |
| Fund Sources: | | |
| Commonwealth Transportation | FY2023 $391,500 | FY2024 $391,500 |
| Trust and Agency | FY2023 $5,500,000 | FY2024 $5,500,000 |
| Dedicated Special Revenue | FY2023 $103,700,000 | FY2024 $103,700,000 |
Authority: §§ 46.2-416, 58.1-2402, and 58.1-2425, and 46.2-1200 through 46.2-1207, Code of Virginia.
A. Funds collected pursuant to § 58.1-2291 et seq., Code of Virginia, from the additional sales tax on fuel in certain transportation districts under § 58.1-2291 et seq., Code of Virginia, shall be returned to the respective commissions in amounts equivalent to the shares collected in the respective member jurisdictions. The amounts generated from the sales tax on fuel in certain transportation districts in this item are estimated at $43,770,000 in the Northern Virginia Transportation Commission and $34,930,000 in the Potomac and Rappahannock Transportation Commission in the first year and $44,550,000 in the Northern Virginia Transportation Commission and $35,450,000 in the Potomac and Rappahannock Transportation Commission in the second year. These estimates are listed for informational purposes only. Pursuant to § 58.1-2299.20, Code of Virginia, $15,000,000 is transferred each year from these amounts to the Commuter Rail Operating and Capital Fund. In addition to these amounts, $22,183,000 generated in the Northern Virginia Transportation Commission is transferred each year in Item 447 to the Washington Metropolitan Area Transit Authority Capital Fund pursuant to § 58.1-2299.20, Code of Virginia. All other funds collected pursuant to § 58.1-2291 et seq. are appropriated in Item 460.
B. Notwithstanding any other provision of law, the Commissioner may divulge tax information collected pursuant to § 58.1-2291 et seq., Code of Virginia, to the executive director or designee of the Northern Virginia Transportation Commission, the Potomac and Rappahannock Transportation Commission, the Central Virginia Transportation Authority, and the Hampton Roads Transportation Accountability Commission for their confidential use of such tax information as may be necessary to facilitate the collection of the taxes collected in the respective member jurisdictions. Any person to whom tax information is divulged pursuant to this section shall be subject to the prohibitions and penalties prescribed in § 58.1-3, Code of Virginia, as though that person were a tax official as defined in that section.