{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1605.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1605.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1605.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1605.html"}],"law_id":57610,"edition_id":1,"section_id":57610,"structure_id":14150,"section_number":"58.1-1605","catch_line":"Alternative for 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":"On or before November 1, in the last year of each biennium, the State Forester shall submit to the Governor a report of the total revenues collected from the forest products tax for the immediately preceding two years. If the General Assembly fails to appropriate for such next biennium from the general fund for the reforestation of timberland activity a sum which equals or exceeds such revenues, the tax hereby imposed shall, beginning on July 1 of such next biennium, be at the rates set forth below. Such rates shall remain in effect until an appropriation from the general fund for any biennium equals or exceeds the revenues actually collected from this tax for the immediately preceding biennium at the rates imposed by \u00a7 58.1-1604.\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 15 cents; or at the election of the taxpayer, 2 6\/10 cents per ton of pine 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 this Commonwealth, the rate per 1000 log feet scale, International 1\/4″ Kerf Rule, shall be 15 cents on pine and 22 1\/2 cents on other species; or at the election of the taxpayer, 2 6\/10 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 15 cents for pine, and 22 1\/2 cents for other species; or at the election of the taxpayer, 2 6\/10 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 7 1\/2 cents for pine and 11 1\/4 cents per cord on all other species; or at the election of the taxpayer, 2 6\/10 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 $0.026 per ton for pine, $0.04 per ton for other species, and $0.03 per ton for loads consisting of both pine and other species.7\n\nOn railroad crossties, the rate shall be one-half cent per piece on species of pine and one cent per piece on all other species; or at the election of the taxpayer, 2 6\/10 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: 6 cents for pine and 9 cents for other species, where each piece is 4′ or less in length; 9 3\/4 cents for pine and 14 1\/4 cents for other species, where each piece is more than 4′ in length but not over 8′ in length; and 12 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-mentioned forest products at the rate of 16 1\/2 cents per 1000 lineal feet for pine and 24 3\/4 cents for other species; or at the election of the taxpayer, 2 6\/10 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 two-sevenths of one percent of invoice value f.o.b. loading out point; or at the election of the taxpayer, 2 6\/10 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 1 1\/2 cents; the rate per 100 keg heads shall be 4 1\/2 cents; and on tight cooperage, 4 1\/2 cents per 100 staves and 9 cents per 100 heads; or at the election of the taxpayer, 2 6\/10 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 board feet measure of pine lumber when the product is pine or on the unit rate of hardwood lumber when the product is a species other than pine.","order_by":null,"text":{"0":{"id":211091,"text":"On or before November 1, in the last year of each biennium, the State Forester shall submit to the Governor a report of the total revenues collected from the forest products tax for the immediately preceding two years. If the General Assembly fails to appropriate for such next biennium from the general fund for the reforestation of timberland activity a sum which equals or exceeds such revenues, the tax hereby imposed shall, beginning on July 1 of such next biennium, be at the rates set forth below. Such rates shall remain in effect until an appropriation from the general fund for any biennium equals or exceeds the revenues actually collected from this tax for the immediately preceding biennium at the rates imposed by \u00a7 58.1-1604.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":211092,"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 15 cents; or at the election of the taxpayer, 2 6\/10 cents per ton of pine logs received.","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":211093,"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":211094,"text":"On timber sold as logs and not converted into lumber or other products in this Commonwealth, the rate per 1000 log feet scale, International 1\/4″ Kerf Rule, shall be 15 cents on pine and 22 1\/2 cents on other species; or at the election of the taxpayer, 2 6\/10 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":211095,"text":"On logs to be converted into veneer the rate per 1000 board feet log scale, International 1\/4″ Kerf Rule, shall be 15 cents for pine, and 22 1\/2 cents for other species; or at the election of the taxpayer, 2 6\/10 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":211096,"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 7 1\/2 cents for pine and 11 1\/4 cents per cord on all other species; or at the election of the taxpayer, 2 6\/10 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":211097,"text":"On chips and mulch, including products such as biomass chips and fuel chips, the rate shall be $0.026 per ton for pine, $0.04 per ton for other species, and $0.03 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":211098,"text":"On railroad crossties, the rate shall be one-half cent per piece on species of pine and one cent per piece on all other species; or at the election of the taxpayer, 2 6\/10 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":211099,"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: 6 cents for pine and 9 cents for other species, where each piece is 4′ or less in length; 9 3\/4 cents for pine and 14 1\/4 cents for other species, where each piece is more than 4′ in length but not over 8′ in length; and 12 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-mentioned forest products at the rate of 16 1\/2 cents per 1000 lineal feet for pine and 24 3\/4 cents for other species; or at the election of the taxpayer, 2 6\/10 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":211100,"text":"On piling and poles of all types the rate shall equal two-sevenths of one percent of invoice value f.o.b. loading out point; or at the election of the taxpayer, 2 6\/10 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":211101,"text":"On keg staves the rate per standard 400-inch bundle shall be 1 1\/2 cents; the rate per 100 keg heads shall be 4 1\/2 cents; and on tight cooperage, 4 1\/2 cents per 100 staves and 9 cents per 100 heads; or at the election of the taxpayer, 2 6\/10 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":211102,"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 board feet measure of pine lumber when the product is pine or on the unit rate of 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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1605\/","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":72804,"section_number":"58.1-1606","catch_line":"Optional rates for certain manufacturers and severers","order_by":null,"url":"\/58.1-1606\/"},{"id":73876,"section_number":"58.1-1607","catch_line":"Limitation on tax for certain manufacturers taxable under \u00a7 58.1-1605","order_by":null,"url":"\/58.1-1607\/"},{"id":78817,"section_number":"58.1-1610","catch_line":"Alternative payment, collection and disposition of tax","order_by":null,"url":"\/58.1-1610\/"}],"refers_to":[{"id":59057,"section_number":"58.1-1604","catch_line":"Tax rates","order_by":null,"url":"\/58.1-1604\/"}],"permalink":{"id":252645,"object_type":"law","relational_id":57610,"identifier":"58.1-1605","token":"58.1\/I\/16\/58.1-1605","url":"\/58.1-1605\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1605\/","token":"58.1\/I\/16\/58.1-1605","dublin_core":{"Title":"Alternative for rates","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1605","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

On or before November 1, in the last year of each biennium, the State Forester shall submit to the Governor a report of the total revenues collected from the forest products<\/span> tax for the immediately preceding two years. If the General Assembly fails to appropriate for such next biennium from the general fund for the reforestation of timberland activity a sum which equals or exceeds such revenues, the tax hereby imposed shall, beginning on July 1 of such next biennium, be at the rates set forth below. Such rates shall remain in effect until an appropriation from the general fund for any biennium equals or exceeds the revenues actually collected from this tax for the immediately preceding biennium at the rates imposed by \u00a7 58.1-1604<\/a>.<\/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 15 cents; or at the election of the taxpayer<\/span>, 2 6\/10 cents per ton of pine 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 this Commonwealth, the rate per 1000 log feet scale, International 1\/4″ Kerf Rule, shall be 15 cents on pine and 22 1\/2 cents on other species; or at the election of the taxpayer<\/span>, 2 6\/10 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 15 cents for pine, and 22 1\/2 cents for other species; or at the election of the taxpayer<\/span>, 2 6\/10 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 7 1\/2 cents for pine and 11 1\/4 cents per cord on all other species; or at the election of the taxpayer<\/span>, 2 6\/10 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 $0.026 per ton for pine, $0.04 per ton for other species, and $0.03 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 shall be one-half cent per piece on species of pine and one cent per piece on all other species; or at the election of the taxpayer<\/span>, 2 6\/10 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: 6 cents for pine and 9 cents for other species, where each piece is 4′ or less in length; 9 3\/4 cents for pine and 14 1\/4 cents for other species, where each piece is more than 4′ in length but not over 8′ in length; and 12 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-mentioned forest products<\/span> at the rate of 16 1\/2 cents per 1000 lineal feet for pine and 24 3\/4 cents for other species; or at the election of the taxpayer<\/span>, 2 6\/10 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 two-sevenths of one percent of invoice value f.o.b. loading out point; or at the election of the taxpayer<\/span>, 2 6\/10 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 1 1\/2 cents; the rate per 100 keg heads shall be 4 1\/2 cents; 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>, 2 6\/10 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 board feet measure of pine lumber when the product is pine or on the unit rate of hardwood lumber when the product is a species other than pine. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nALTERNATIVE FOR RATES (\u00a7 58.1-1605)\n\nOn or before November 1, in the last year of each biennium, the State Forester\nshall submit to the Governor a report of the total revenues collected from the\nforest products tax for the immediately preceding two years. If the General\nAssembly fails to appropriate for such next biennium from the general fund for\nthe reforestation of timberland activity a sum which equals or exceeds such\nrevenues, the tax hereby imposed shall, beginning on July 1 of such next\nbiennium, be at the rates set forth below. Such rates shall remain in effect\nuntil an appropriation from the general fund for any biennium equals or exceeds\nthe revenues actually collected from this tax for the immediately preceding\nbiennium at the rates imposed by \u00a7 58.1-1604.\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 15 cents; or at the election of the taxpayer, 2 6\/10 cents per ton of\npine logs received.\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\nthis Commonwealth, the rate per 1000 log feet scale, International 1\/4″\nKerf Rule, shall be 15 cents on pine and 22 1\/2 cents on other species; or at\nthe election of the taxpayer, 2 6\/10 cents per ton of pine logs received; and 4\ncents per 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 15 cents for pine, and 22 1\/2 cents\nfor other species; or at the election of the taxpayer, 2 6\/10 cents per ton of\npine logs received; 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 7 1\/2 cents for pine and 11 1\/4 cents per cord\non all other species; or at the election of the taxpayer, 2 6\/10 cents per ton\nof pine logs 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 $0.026 per ton for pine, $0.04 per ton for other species, and\n$0.03 per ton for loads consisting of both pine and other species.\n\n7. On railroad crossties, the rate shall be one-half cent per piece on species\nof pine and one cent per piece on all other species; or at the election of the\ntaxpayer, 2 6\/10 cents per ton of pine logs received; and 4 cents per ton of\nlogs of other species received.\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: 6 cents for pine and 9 cents for other\nspecies, where each piece is 4′ or less in length; 9 3\/4 cents for pine\nand 14 1\/4 cents for other species, where each piece is more than 4′ in\nlength but not over 8′ in length; and 12 cents for pine and 18 cents for\nother species, where each piece is more than 8′ in length. If the taxpayer\nso elects, he may pay the taxes due on the above-mentioned forest products at\nthe rate of 16 1\/2 cents per 1000 lineal feet for pine and 24 3\/4 cents for\nother species; or at the election of the taxpayer, 2 6\/10 cents per ton of pine\nlogs received; and 4 cents per ton of logs of other species received.\n\n9. On piling and poles of all types the rate shall equal two-sevenths of one\npercent of invoice value f.o.b. loading out point; or at the election of the\ntaxpayer, 2 6\/10 cents per ton of pine logs received; and 4 cents per ton of\nlogs of other species received.\n\n10. On keg staves the rate per standard 400-inch bundle shall be 1 1\/2 cents;\nthe rate per 100 keg heads shall be 4 1\/2 cents; and on tight cooperage, 4 1\/2\ncents per 100 staves and 9 cents per 100 heads; or at the election of the\ntaxpayer, 2 6\/10 cents per ton of pine logs received; and 4 cents per ton of\nlogs of other 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 board feet measure of pine lumber when the product is\npine or on the unit rate of hardwood lumber when the product is a species other\nthan 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}}