Forest Products Tax
This is Chapter 16 of the Code of Virginia, titled “Forest Products Tax.” It is part of Title 58.1, titled “Taxation.” It is part of Subtitle I, titled “Taxes Administered By The Department Of 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- Repealed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- Repealed