{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1604.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1604.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1604.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1604.html"}],"law_id":59057,"edition_id":1,"section_id":59057,"structure_id":14150,"section_number":"58.1-1604","catch_line":"Tax rates","history":"Code 1950, \u00a7 58-838.5:2; 1971, Ex. Sess., c. 179; 1978, c. 72; 1981, c. 372; 1984, cc. 675, 715; 1998, c. 420; 2015, c. 170.","full_text":"The tax hereby imposed shall be assessed at the following rates:\n\n1\n\nOn pine lumber in its various sizes and forms, including railroad switch ties, bridge timber, and dimension stock, the rate per 1000 board feet measure shall be $1.15; or at the election of the taxpayer, 20 cents per ton of logs received.2\n\nOn hardwood, cypress and all other species of lumber the rate per 1000 board feet measure shall be 22 1\/2 cents; or at the election of the taxpayer, 4 cents per ton of logs received.3\n\nOn timber sold as logs and not converted into lumber or other products in the Commonwealth, the rate per 1000 feet log scale, International 1\/4″ Kerf Rule, shall be $1.15 on pine; and 22 1\/2 cents on other species; or at the election of the taxpayer, 20 cents per ton of pine logs received; and 4 cents per ton of logs of other species received.4\n\nOn logs to be converted into veneer the rate per 1000 board feet log scale, International 1\/4″ Kerf Rule, shall be $1.15 for pine and 22 1\/2 cents for other species; or at the election of the taxpayer, 20 cents per ton of pine logs received; and 4 cents per ton of logs of other species received.5\n\nOn pulpwood, excelsior wood, chemical wood, bolts or billets, fuel wood, tanbark, and other products customarily sold by the cord, the rate per standard cord of 128 cubic feet shall be 47 1\/2 cents for pine, 11 1\/4 cents per cord on all other species; or at the election of the taxpayer, 20 cents per ton of pine logs received; and 4 cents per ton of logs of other species received.6\n\nOn chips and mulch, including products such as biomass chips and fuel chips, the rate shall be $0.20 per ton for pine, $0.04 per ton for other species, and $0.10 per ton for loads consisting of both pine and other species.7\n\nOn railroad crossties the rate per piece shall be 3 8\/10 cents on pine, and one cent on all other species; or at the election of the taxpayer, 20 cents per ton of pine logs received; and 4 cents per ton of logs of other species received.8\n\nOn posts, mine ties, mine props, round mine collars, and other types of timber used in connection with mining and ordinarily sold by the piece, the rate per 100 pieces shall be as follows: 38 cents for pine, and 9 cents for other species, where each piece is 4′ or less in length; 61 3\/4 cents for pine and 14 1\/4 cents for other species, where each piece is more than 4′ but not over 8′ in length; and 76 cents for pine and 18 cents for other species, where each piece is more than 8′ in length. If the taxpayer so elects, he may pay the taxes due on the above forest products at the rate of $1.045 for pine and 24 3\/4 cents for other species, per 1000 lineal feet; or at the election of the taxpayer, 20 cents per ton of pine logs received; and 4 cents per ton of logs of other species received.9\n\nOn piling and poles of all types the rate shall equal 2.31 percent of invoice value f.o.b. loading out point; or at the election of the taxpayer, 20 cents per ton of pine logs received; and 4 cents per ton of logs of other species received.10\n\nOn keg staves the rate per standard 400-inch bundle shall be 3 8\/10 cents for pine and 1 1\/2 cents for other species; the rate per 100 keg heads shall be 11 5\/10 cents on pine and 4 1\/2 cents for other species; and on tight cooperage, 4 1\/2 cents per 100 staves and 9 cents per 100 heads; or at the election of the taxpayer, 20 cents per ton of pine logs received; and 4 cents per ton of logs of other species received.11\n\nOn any other type of forest product not herein enumerated, severed or separated from the soil, the Commissioner shall determine a fair unit tax rate, based on the cubic foot wood volume relationship between the product and the cubic foot volume of 1000 feet board measure of pine when the product is pine, or on the unit rate of cedar or hardwood lumber when the product is a species other than pine.","order_by":null,"text":{"0":{"id":216573,"text":"The tax hereby imposed shall be assessed at the following rates:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":216574,"text":"On pine lumber in its various sizes and forms, including railroad switch ties, bridge timber, and dimension stock, the rate per 1000 board feet measure shall be $1.15; or at the election of the taxpayer, 20 cents per ton of logs received.","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":216575,"text":"On hardwood, cypress and all other species of lumber the rate per 1000 board feet measure shall be 22 1\/2 cents; or at the election of the taxpayer, 4 cents per ton of logs received.","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":216576,"text":"On timber sold as logs and not converted into lumber or other products in the Commonwealth, the rate per 1000 feet log scale, International 1\/4″ Kerf Rule, shall be $1.15 on pine; and 22 1\/2 cents on other species; or at the election of the taxpayer, 20 cents per ton of pine logs received; and 4 cents per ton of logs of other species received.","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2","next_prefix":"4"},"4":{"id":216577,"text":"On logs to be converted into veneer the rate per 1000 board feet log scale, International 1\/4″ Kerf Rule, shall be $1.15 for pine and 22 1\/2 cents for other species; or at the election of the taxpayer, 20 cents per ton of pine logs received; and 4 cents per ton of logs of other species received.","type":"section","prefixes":["4"],"prefix":"4","entire_prefix":"4","prefix_anchor":"4","level":1,"prior_prefix":"3","next_prefix":"5"},"5":{"id":216578,"text":"On pulpwood, excelsior wood, chemical wood, bolts or billets, fuel wood, tanbark, and other products customarily sold by the cord, the rate per standard cord of 128 cubic feet shall be 47 1\/2 cents for pine, 11 1\/4 cents per cord on all other species; or at the election of the taxpayer, 20 cents per ton of pine logs received; and 4 cents per ton of logs of other species received.","type":"section","prefixes":["5"],"prefix":"5","entire_prefix":"5","prefix_anchor":"5","level":1,"prior_prefix":"4","next_prefix":"6"},"6":{"id":216579,"text":"On chips and mulch, including products such as biomass chips and fuel chips, the rate shall be $0.20 per ton for pine, $0.04 per ton for other species, and $0.10 per ton for loads consisting of both pine and other species.","type":"section","prefixes":["6"],"prefix":"6","entire_prefix":"6","prefix_anchor":"6","level":1,"prior_prefix":"5","next_prefix":"7"},"7":{"id":216580,"text":"On railroad crossties the rate per piece shall be 3 8\/10 cents on pine, and one cent on all other species; or at the election of the taxpayer, 20 cents per ton of pine logs received; and 4 cents per ton of logs of other species received.","type":"section","prefixes":["7"],"prefix":"7","entire_prefix":"7","prefix_anchor":"7","level":1,"prior_prefix":"6","next_prefix":"8"},"8":{"id":216581,"text":"On posts, mine ties, mine props, round mine collars, and other types of timber used in connection with mining and ordinarily sold by the piece, the rate per 100 pieces shall be as follows: 38 cents for pine, and 9 cents for other species, where each piece is 4′ or less in length; 61 3\/4 cents for pine and 14 1\/4 cents for other species, where each piece is more than 4′ but not over 8′ in length; and 76 cents for pine and 18 cents for other species, where each piece is more than 8′ in length. If the taxpayer so elects, he may pay the taxes due on the above forest products at the rate of $1.045 for pine and 24 3\/4 cents for other species, per 1000 lineal feet; or at the election of the taxpayer, 20 cents per ton of pine logs received; and 4 cents per ton of logs of other species received.","type":"section","prefixes":["8"],"prefix":"8","entire_prefix":"8","prefix_anchor":"8","level":1,"prior_prefix":"7","next_prefix":"9"},"9":{"id":216582,"text":"On piling and poles of all types the rate shall equal 2.31 percent of invoice value f.o.b. loading out point; or at the election of the taxpayer, 20 cents per ton of pine logs received; and 4 cents per ton of logs of other species received.","type":"section","prefixes":["9"],"prefix":"9","entire_prefix":"9","prefix_anchor":"9","level":1,"prior_prefix":"8","next_prefix":"10"},"10":{"id":216583,"text":"On keg staves the rate per standard 400-inch bundle shall be 3 8\/10 cents for pine and 1 1\/2 cents for other species; the rate per 100 keg heads shall be 11 5\/10 cents on pine and 4 1\/2 cents for other species; and on tight cooperage, 4 1\/2 cents per 100 staves and 9 cents per 100 heads; or at the election of the taxpayer, 20 cents per ton of pine logs received; and 4 cents per ton of logs of other species received.","type":"section","prefixes":["10"],"prefix":"10","entire_prefix":"10","prefix_anchor":"10","level":1,"prior_prefix":"9","next_prefix":"11"},"11":{"id":216584,"text":"On any other type of forest product not herein enumerated, severed or separated from the soil, the Commissioner shall determine a fair unit tax rate, based on the cubic foot wood volume relationship between the product and the cubic foot volume of 1000 feet board measure of pine when the product is pine, or on the unit rate of cedar or hardwood lumber when the product is a species other than pine.","type":"section","prefixes":["11"],"prefix":"11","entire_prefix":"11","prefix_anchor":"11","level":1,"prior_prefix":"10"}},"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 tax","url":"\/58.1-1609\/","token":"58.1\/I\/16\/58.1-1609","metadata":false},{"id":78817,"structure_id":14150,"section_number":"58.1-1610","catch_line":"Alternative payment, collection and disposition of tax","url":"\/58.1-1610\/","token":"58.1\/I\/16\/58.1-1610","metadata":false},{"id":63907,"structure_id":14150,"section_number":"58.1-1611","catch_line":"Allocation of tax to localities","url":"\/58.1-1611\/","token":"58.1\/I\/16\/58.1-1611","metadata":false},{"id":60180,"structure_id":14150,"section_number":"58.1-1612","catch_line":"Returns to be filed by manufacturer and severers; time of payment of tax","url":"\/58.1-1612\/","token":"58.1\/I\/16\/58.1-1612","metadata":false},{"id":55306,"structure_id":14150,"section_number":"58.1-1613","catch_line":"Repealed","url":"\/58.1-1613\/","token":"58.1\/I\/16\/58.1-1613","metadata":false},{"id":72574,"structure_id":14150,"section_number":"58.1-1615","catch_line":"When Department may make return for delinquent taxpayer; penalty","url":"\/58.1-1615\/","token":"58.1\/I\/16\/58.1-1615","metadata":false},{"id":71390,"structure_id":14150,"section_number":"58.1-1616","catch_line":"Absconding taxpayer","url":"\/58.1-1616\/","token":"58.1\/I\/16\/58.1-1616","metadata":false},{"id":63546,"structure_id":14150,"section_number":"58.1-1617","catch_line":"Records to be kept","url":"\/58.1-1617\/","token":"58.1\/I\/16\/58.1-1617","metadata":false},{"id":74568,"structure_id":14150,"section_number":"58.1-1618","catch_line":"Penalty for failure to make return, keep records, or permit examination of records","url":"\/58.1-1618\/","token":"58.1\/I\/16\/58.1-1618","metadata":false},{"id":60336,"structure_id":14150,"section_number":"58.1-1619","catch_line":"Penalty and interest for failure to pay tax when due","url":"\/58.1-1619\/","token":"58.1\/I\/16\/58.1-1619","metadata":false},{"id":71902,"structure_id":14150,"section_number":"58.1-1620","catch_line":"Refunds and deficiency payments; penalty for 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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1604\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 5 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 1978, chapter 72; in 1981, chapter 372; in 1984, chapters 675 and 715; in 1998, chapter 420<\/a>; in 2015, chapter 170<\/a>.<\/p>","references":[{"id":57610,"section_number":"58.1-1605","catch_line":"Alternative for rates","order_by":null,"url":"\/58.1-1605\/"},{"id":72804,"section_number":"58.1-1606","catch_line":"Optional rates for certain manufacturers and severers","order_by":null,"url":"\/58.1-1606\/"},{"id":76760,"section_number":"58.1-1609","catch_line":"Payment, collection, and disposition of tax","order_by":null,"url":"\/58.1-1609\/"}],"refers_to":false,"permalink":{"id":252641,"object_type":"law","relational_id":59057,"identifier":"58.1-1604","token":"58.1\/I\/16\/58.1-1604","url":"\/58.1-1604\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1604\/","token":"58.1\/I\/16\/58.1-1604","dublin_core":{"Title":"Tax rates","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1604","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The tax hereby imposed shall be assessed at the following rates:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> On pine lumber in its various sizes and forms, including railroad switch ties, bridge timber, and dimension stock, the rate per 1000 board feet measure shall be $1.15; or at the election of the taxpayer<\/span>, 20 cents per ton of logs received. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> On hardwood, cypress and all other species of lumber the rate per 1000 board feet measure shall be 22 1\/2 cents; or at the election of the taxpayer<\/span>, 4 cents per ton of logs received. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> On timber sold as logs and not converted into lumber or other products in the Commonwealth, the rate per 1000 feet log scale, International 1\/4″ Kerf Rule, shall be $1.15 on pine; and 22 1\/2 cents on other species; or at the election of the taxpayer<\/span>, 20 cents per ton of pine logs received; and 4 cents per ton of logs of other species received. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> On logs to be converted into veneer the rate per 1000 board feet log scale, International 1\/4″ Kerf Rule, shall be $1.15 for pine and 22 1\/2 cents for other species; or at the election of the taxpayer<\/span>, 20 cents per ton of pine logs received; and 4 cents per ton of logs of other species received. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> On pulpwood, excelsior wood, chemical wood, bolts or billets, fuel wood, tanbark, and other products customarily sold by the cord, the rate per standard cord of 128 cubic feet shall be 47 1\/2 cents for pine, 11 1\/4 cents per cord on all other species; or at the election of the taxpayer<\/span>, 20 cents per ton of pine logs received; and 4 cents per ton of logs of other species received. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> On chips and mulch, including products such as biomass chips and fuel chips, the rate shall be $0.20 per ton for pine, $0.04 per ton for other species, and $0.10 per ton for loads consisting of both pine and other species. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

7.<\/span> On railroad crossties the rate per piece shall be 3 8\/10 cents on pine, and one cent on all other species; or at the election of the taxpayer<\/span>, 20 cents per ton of pine logs received; and 4 cents per ton of logs of other species received. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

8.<\/span> On posts, mine ties, mine props, round mine collars, and other types of timber used in connection with mining and ordinarily sold by the piece, the rate per 100 pieces shall be as follows: 38 cents for pine, and 9 cents for other species, where each piece is 4′ or less in length; 61 3\/4 cents for pine and 14 1\/4 cents for other species, where each piece is more than 4′ but not over 8′ in length; and 76 cents for pine and 18 cents for other species, where each piece is more than 8′ in length. If the taxpayer<\/span> so elects, he may pay the taxes due on the above forest products<\/span> at the rate of $1.045 for pine and 24 3\/4 cents for other species, per 1000 lineal feet; or at the election of the taxpayer<\/span>, 20 cents per ton of pine logs received; and 4 cents per ton of logs of other species received. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

9.<\/span> On piling and poles of all types the rate shall equal 2.31 percent of invoice value f.o.b. loading out point; or at the election of the taxpayer<\/span>, 20 cents per ton of pine logs received; and 4 cents per ton of logs of other species received. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

10.<\/span> On keg staves the rate per standard 400-inch bundle shall be 3 8\/10 cents for pine and 1 1\/2 cents for other species; the rate per 100 keg heads shall be 11 5\/10 cents on pine and 4 1\/2 cents for other species; and on tight cooperage, 4 1\/2 cents per 100 staves and 9 cents per 100 heads; or at the election of the taxpayer<\/span>, 20 cents per ton of pine logs received; and 4 cents per ton of logs of other species received. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

11.<\/span> On any other type of forest product<\/span> not herein enumerated, severed or separated from the soil, the Commissioner shall determine a fair unit tax rate, based on the cubic foot wood volume relationship between the product and the cubic foot volume of 1000 feet board measure of pine when the product is pine, or on the unit rate of cedar or hardwood lumber when the product is a species other than pine. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nTAX RATES (\u00a7 58.1-1604)\n\nThe tax hereby imposed shall be assessed at the following rates:\n\n1. On pine lumber in its various sizes and forms, including railroad switch\nties, bridge timber, and dimension stock, the rate per 1000 board feet measure\nshall be $1.15; or at the election of the taxpayer, 20 cents per ton of logs\nreceived.\n\n2. On hardwood, cypress and all other species of lumber the rate per 1000 board\nfeet measure shall be 22 1\/2 cents; or at the election of the taxpayer, 4 cents\nper ton of logs received.\n\n3. On timber sold as logs and not converted into lumber or other products in the\nCommonwealth, the rate per 1000 feet log scale, International 1\/4″ Kerf\nRule, shall be $1.15 on pine; and 22 1\/2 cents on other species; or at the\nelection of the taxpayer, 20 cents per ton of pine logs received; and 4 cents\nper ton of logs of other species received.\n\n4. On logs to be converted into veneer the rate per 1000 board feet log scale,\nInternational 1\/4″ Kerf Rule, shall be $1.15 for pine and 22 1\/2 cents for\nother species; or at the election of the taxpayer, 20 cents per ton of pine logs\nreceived; and 4 cents per ton of logs of other species received.\n\n5. On pulpwood, excelsior wood, chemical wood, bolts or billets, fuel wood,\ntanbark, and other products customarily sold by the cord, the rate per standard\ncord of 128 cubic feet shall be 47 1\/2 cents for pine, 11 1\/4 cents per cord on\nall other species; or at the election of the taxpayer, 20 cents per ton of pine\nlogs received; and 4 cents per ton of logs of other species received.\n\n6. On chips and mulch, including products such as biomass chips and fuel chips,\nthe rate shall be $0.20 per ton for pine, $0.04 per ton for other species, and\n$0.10 per ton for loads consisting of both pine and other species.\n\n7. On railroad crossties the rate per piece shall be 3 8\/10 cents on pine, and\none cent on all other species; or at the election of the taxpayer, 20 cents per\nton of pine logs received; and 4 cents per ton of logs of other species\nreceived.\n\n8. On posts, mine ties, mine props, round mine collars, and other types of\ntimber used in connection with mining and ordinarily sold by the piece, the rate\nper 100 pieces shall be as follows: 38 cents for pine, and 9 cents for other\nspecies, where each piece is 4′ or less in length; 61 3\/4 cents for pine\nand 14 1\/4 cents for other species, where each piece is more than 4′ but\nnot over 8′ in length; and 76 cents for pine and 18 cents for other\nspecies, where each piece is more than 8′ in length. If the taxpayer so\nelects, he may pay the taxes due on the above forest products at the rate of\n$1.045 for pine and 24 3\/4 cents for other species, per 1000 lineal feet; or at\nthe election of the taxpayer, 20 cents per ton of pine logs received; and 4\ncents per ton of logs of other species received.\n\n9. On piling and poles of all types the rate shall equal 2.31 percent of invoice\nvalue f.o.b. loading out point; or at the election of the taxpayer, 20 cents per\nton of pine logs received; and 4 cents per ton of logs of other species\nreceived.\n\n10. On keg staves the rate per standard 400-inch bundle shall be 3 8\/10 cents\nfor pine and 1 1\/2 cents for other species; the rate per 100 keg heads shall be\n11 5\/10 cents on pine and 4 1\/2 cents for other species; and on tight cooperage,\n4 1\/2 cents per 100 staves and 9 cents per 100 heads; or at the election of the\ntaxpayer, 20 cents per ton of pine logs received; and 4 cents per ton of logs of\nother species received.\n\n11. On any other type of forest product not herein enumerated, severed or\nseparated from the soil, the Commissioner shall determine a fair unit tax rate,\nbased on the cubic foot wood volume relationship between the product and the\ncubic foot volume of 1000 feet board measure of pine when the product is pine,\nor on the unit rate of cedar or hardwood lumber when the product is a species\nother than pine.\n\nHISTORY: Code 1950, \u00a7 58-838.5:2; 1971, Ex. Sess., c. 179; 1978, c. 72; 1981,\nc. 372; 1984, cc. 675, 715; 1998, c. 420; 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}}