Code of Virginia
Title 58.1 - Taxation
Chapter 16 - Forest Products Tax

§ 58.1-1600. Short title - This chapter shall be known and may be cited as...

§ 58.1-1601. Definitions - As used in this chapter, unless the context clearly shows...

§ 58.1-1602. Levy of tax for forest conservation - A. To provide further for the conservation of the natural...

§ 58.1-1603. Lien - Such tax, together with interest and penalties imposed by this...

§ 58.1-1604. Tax rates - The tax hereby imposed shall be assessed at the following...

§ 58.1-1605. Alternative for rates - On or before November 1, in the last year of...

§ 58.1-1606. Optional rates for certain manufacturers and severers - Notwithstanding the provisions of §§ 58.1-1604 and 58.1-1605, any manufacturer...

§ 58.1-1607. Limitation on tax for certain manufacturers taxable under § 58.1-1605 - Manufacturers taxed pursuant to the provisions of § 58.1-1605 shall...

§ 58.1-1608. Exemptions - A. The tax levied by this chapter shall not apply...

§ 58.1-1609. Payment, collection, and disposition of tax - A. All taxes collected by the Department pursuant to §...

§ 58.1-1610. Alternative payment, collection and disposition of tax - A. All taxes collected by the Department of Taxation pursuant...

§ 58.1-1611. Allocation of tax to localities - Notwithstanding the provisions of §§ 58.1-1609 and 58.1-1610, fifty percent...

§ 58.1-1612. Returns to be filed by manufacturer and severers; time of payment of tax - Every manufacturer or severer liable for the forest products tax,...

§ 58.1-1613. Repealed - Repealed by Acts 2015, c. 170, cl. 2.

§ 58.1-1615. When Department may make return for delinquent taxpayer; penalty - If any person fails to make any return herein required,...

§ 58.1-1616. Absconding taxpayer - If the Department finds that a person liable for tax...

§ 58.1-1617. Records to be kept - It shall be the duty of every manufacturer and severer...

§ 58.1-1618. Penalty for failure to make return, keep records, or permit examination of records - Any person subject to the provisions of this chapter who...

§ 58.1-1619. Penalty and interest for failure to pay tax when due - Any person who fails to pay the tax herein levied...

§ 58.1-1620. Refunds and deficiency payments; penalty for deficiency - As soon as practicable after the return is filed, the...

§ 58.1-1621. Proceedings in case of previous incorrect payments - Whenever the Department, in examining and auditing the records of...

§ 58.1-1622. Repealed - Repealed by Acts 2015, c. 170, cl. 2.