Forest Products Tax

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This is Chapter 16 of the Code of Virginia, titled “Forest Products Tax.” It is part of Subtitle I “Taxes Administered by the Department of Taxation”, which is part of Title 58.1 “Taxation”.

It’s comprised of the following 22 sections.

§ 58.1-1600	Short title
§ 58.1-1601	Definitions
§ 58.1-1602	Levy of tax for forest conservation
§ 58.1-1603	Lien
§ 58.1-1604	Tax rates
§ 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
§ 58.1-1608	Exemptions
§ 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
§ 58.1-1613	Repealed
§ 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
§ 58.1-1622	Repealed