{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1601.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1601.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1601.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1601.html"}],"law_id":81428,"edition_id":1,"section_id":81428,"structure_id":14150,"section_number":"58.1-1601","catch_line":"Definitions","history":"Code 1950, \u00a7 58-838.1; 1970, c. 770; 1984, c. 675; 2015, c. 170.","full_text":"As used in this chapter, unless the context clearly shows otherwise:\n\t\t“Fixed place of business” means a mill, plant, yard, or other location at which occurs a regular and continuous course of dealing. The use of portable machinery or equipment alone at the place of severance of forest products does not constitute a fixed place of business.\n\t\t“F.o.b. loading out point” means loaded on a railroad car, loaded on a barge or boat, or delivered to place of use by truck.\n\t\t“Forest product” means wood, derived from trees severed in Virginia for commercial purposes, of any type or form, including but not limited to logs, timber, pulpwood, excelsior wood, chemical wood, woodchips, biomass chips, fuel chips, mulch, bolts, billets, crossties, switch ties, poles, piles, fuel wood, posts, all cooperage products, tanbark, mine ties, mine props, and all other types of forest products used in mines.\n\t\t“Manufacturer” means any person that for commercial purposes at a fixed place of business (i) processes forest products into various sizes and forms, including chips; (ii) processes forest products into other products; (iii) uses or consumes forest products; or (iv) stores forest products for sale or shipment out of state.\n\t\t“Shipper” means any person in this Commonwealth that sells or ships outside the Commonwealth by railroad, truck, barge, boat, or any other means of transportation any forest product in an unmanufactured condition, whether as owner, lessee, woodyard operator, agent, or contractor.\n\t\t“Severer” means any person in this Commonwealth that fells, cuts, or otherwise separates timber or any other such forest product from the soil.","order_by":null,"text":{"0":{"id":291773,"text":"As used in this chapter, unless the context clearly shows otherwise:\n\t\t“Fixed place of business” means a mill, plant, yard, or other location at which occurs a regular and continuous course of dealing. The use of portable machinery or equipment alone at the place of severance of forest products does not constitute a fixed place of business.\n\t\t“F.o.b. loading out point” means loaded on a railroad car, loaded on a barge or boat, or delivered to place of use by truck.\n\t\t“Forest product” means wood, derived from trees severed in Virginia for commercial purposes, of any type or form, including but not limited to logs, timber, pulpwood, excelsior wood, chemical wood, woodchips, biomass chips, fuel chips, mulch, bolts, billets, crossties, switch ties, poles, piles, fuel wood, posts, all cooperage products, tanbark, mine ties, mine props, and all other types of forest products used in mines.\n\t\t“Manufacturer” means any person that for commercial purposes at a fixed place of business (i) processes forest products into various sizes and forms, including chips; (ii) processes forest products into other products; (iii) uses or consumes forest products; or (iv) stores forest products for sale or shipment out of state.\n\t\t“Shipper” means any person in this Commonwealth that sells or ships outside the Commonwealth by railroad, truck, barge, boat, or any other means of transportation any forest product in an unmanufactured condition, whether as owner, lessee, woodyard operator, agent, or contractor.\n\t\t“Severer” means any person in this Commonwealth that fells, cuts, or otherwise separates timber or any other such forest product from the soil.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14150,"edition_id":1,"name":"Forest Products Tax","identifier":"16","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:47:03","date_modified":"2026-06-26 03:47:03","permalink":{"id":252623,"object_type":"structure","relational_id":14150,"identifier":"16","token":"58.1\/I\/16","url":"\/58.1\/I\/16\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":80033,"structure_id":14150,"section_number":"58.1-1600","catch_line":"Short title","url":"\/58.1-1600\/","token":"58.1\/I\/16\/58.1-1600","metadata":false},{"id":81428,"structure_id":14150,"section_number":"58.1-1601","catch_line":"Definitions","url":"\/58.1-1601\/","token":"58.1\/I\/16\/58.1-1601","metadata":false},{"id":72919,"structure_id":14150,"section_number":"58.1-1602","catch_line":"Levy of tax for forest conservation","url":"\/58.1-1602\/","token":"58.1\/I\/16\/58.1-1602","metadata":false},{"id":55798,"structure_id":14150,"section_number":"58.1-1603","catch_line":"Lien","url":"\/58.1-1603\/","token":"58.1\/I\/16\/58.1-1603","metadata":false},{"id":59057,"structure_id":14150,"section_number":"58.1-1604","catch_line":"Tax rates","url":"\/58.1-1604\/","token":"58.1\/I\/16\/58.1-1604","metadata":false},{"id":57610,"structure_id":14150,"section_number":"58.1-1605","catch_line":"Alternative for rates","url":"\/58.1-1605\/","token":"58.1\/I\/16\/58.1-1605","metadata":false},{"id":72804,"structure_id":14150,"section_number":"58.1-1606","catch_line":"Optional rates for certain manufacturers and severers","url":"\/58.1-1606\/","token":"58.1\/I\/16\/58.1-1606","metadata":false},{"id":73876,"structure_id":14150,"section_number":"58.1-1607","catch_line":"Limitation on tax for certain manufacturers taxable under \u00a7 58.1-1605","url":"\/58.1-1607\/","token":"58.1\/I\/16\/58.1-1607","metadata":false},{"id":59569,"structure_id":14150,"section_number":"58.1-1608","catch_line":"Exemptions","url":"\/58.1-1608\/","token":"58.1\/I\/16\/58.1-1608","metadata":false},{"id":76760,"structure_id":14150,"section_number":"58.1-1609","catch_line":"Payment, collection, and disposition of 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deficiency","url":"\/58.1-1620\/","token":"58.1\/I\/16\/58.1-1620","metadata":false},{"id":72124,"structure_id":14150,"section_number":"58.1-1621","catch_line":"Proceedings in case of previous incorrect payments","url":"\/58.1-1621\/","token":"58.1\/I\/16\/58.1-1621","metadata":false},{"id":86054,"structure_id":14150,"section_number":"58.1-1622","catch_line":"Repealed","url":"\/58.1-1622\/","token":"58.1\/I\/16\/58.1-1622","metadata":false}],"previous_section":{"id":80033,"structure_id":14150,"section_number":"58.1-1600","catch_line":"Short title","url":"\/58.1-1600\/","token":"58.1\/I\/16\/58.1-1600","metadata":false},"next_section":{"id":72919,"structure_id":14150,"section_number":"58.1-1602","catch_line":"Levy of tax for forest conservation","url":"\/58.1-1602\/","token":"58.1\/I\/16\/58.1-1602","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1601\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1970, chapter 770; in 1984, chapter 675; in 2015, chapter 170<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":252629,"object_type":"law","relational_id":81428,"identifier":"58.1-1601","token":"58.1\/I\/16\/58.1-1601","url":"\/58.1-1601\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1601\/","token":"58.1\/I\/16\/58.1-1601","dublin_core":{"Title":"Definitions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1601","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

As used in this chapter, unless the context clearly shows otherwise:\n\t\t“Fixed place of business<\/span>” means a mill, plant, yard, or other location at which occurs a regular and continuous course of dealing. The use of portable machinery or equipment alone at the place of severance of forest products<\/span> does not constitute a fixed place of business<\/span>.\n\t\t“F.o.b. loading out point” means loaded on a railroad car, loaded on a barge or boat, or delivered to place of use by truck.\n\t\t“Forest product<\/span>” means wood, derived from trees severed in Virginia for commercial purposes, of any type or form, including but not limited to logs, timber, pulpwood, excelsior wood, chemical wood, woodchips, biomass chips, fuel chips, mulch, bolts, billets, crossties, switch ties, poles, piles, fuel wood, posts, all cooperage products, tanbark, mine ties, mine props, and all other types of forest products<\/span> used in mines.\n\t\t“Manufacturer<\/span>” means any person that for commercial purposes at a fixed place of business<\/span> (i) processes forest products<\/span> into various sizes and forms, including chips; (ii) processes forest products<\/span> into other products; (iii) uses or consumes forest products<\/span>; or (iv) stores forest products<\/span> for sale or shipment out of state.\n\t\t“Shipper<\/span>” means any person in this Commonwealth that sells or ships outside the Commonwealth by railroad, truck, barge, boat, or any other means of transportation any forest product<\/span> in an unmanufactured condition, whether as owner, lessee, woodyard operator, agent, or contractor.\n\t\t“Severer<\/span>” means any person in this Commonwealth that fells, cuts, or otherwise separates timber or any other such forest product<\/span> from the soil.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDEFINITIONS (\u00a7 58.1-1601)\n\nAs used in this chapter, unless the context clearly shows otherwise:\n\t\t“Fixed place of business” means a mill, plant, yard, or other\nlocation at which occurs a regular and continuous course of dealing. The use of\nportable machinery or equipment alone at the place of severance of forest\nproducts does not constitute a fixed place of business.\n\t\t“F.o.b. loading out point” means loaded on a railroad car, loaded\non a barge or boat, or delivered to place of use by truck.\n\t\t“Forest product” means wood, derived from trees severed in\nVirginia for commercial purposes, of any type or form, including but not limited\nto logs, timber, pulpwood, excelsior wood, chemical wood, woodchips, biomass\nchips, fuel chips, mulch, bolts, billets, crossties, switch ties, poles, piles,\nfuel wood, posts, all cooperage products, tanbark, mine ties, mine props, and\nall other types of forest products used in mines.\n\t\t“Manufacturer” means any person that for commercial purposes at a\nfixed place of business (i) processes forest products into various sizes and\nforms, including chips; (ii) processes forest products into other products;\n(iii) uses or consumes forest products; or (iv) stores forest products for sale\nor shipment out of state.\n\t\t“Shipper” means any person in this Commonwealth that sells or\nships outside the Commonwealth by railroad, truck, barge, boat, or any other\nmeans of transportation any forest product in an unmanufactured condition,\nwhether as owner, lessee, woodyard operator, agent, or contractor.\n\t\t“Severer” means any person in this Commonwealth that fells, cuts,\nor otherwise separates timber or any other such forest product from the soil.\n\nHISTORY: Code 1950, \u00a7 58-838.1; 1970, c. 770; 1984, c. 675; 2015, c. 170.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}