Such tax, together with interest and penalties imposed by this chapter, shall be a lien upon the forest products so severed or assembled for shipment, and upon the product manufactured therefrom, until the tax shall have been paid, or until such forest product or the product manufactured therefrom shall have been sold by the manufacturer thereof.
Code 1950, § 58-838.4; 1970, c. 770; 1984, c. 675.
Structure Code of Virginia
Chapter 16 - Forest Products Tax
§ 58.1-1602. Levy of tax for forest conservation
§ 58.1-1605. Alternative for rates
§ 58.1-1606. Optional rates for certain manufacturers and severers
§ 58.1-1607. Limitation on tax for certain manufacturers taxable under § 58.1-1605
§ 58.1-1609. Payment, collection, and disposition of tax
§ 58.1-1610. Alternative payment, collection and disposition of tax
§ 58.1-1611. Allocation of tax to localities
§ 58.1-1612. Returns to be filed by manufacturer and severers; time of payment of tax
§ 58.1-1615. When Department may make return for delinquent taxpayer; penalty
§ 58.1-1616. Absconding taxpayer
§ 58.1-1617. Records to be kept
§ 58.1-1618. Penalty for failure to make return, keep records, or permit examination of records
§ 58.1-1619. Penalty and interest for failure to pay tax when due
§ 58.1-1620. Refunds and deficiency payments; penalty for deficiency
§ 58.1-1621. Proceedings in case of previous incorrect payments