{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1606.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1606.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1606.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1606.html"}],"law_id":72804,"edition_id":1,"section_id":72804,"structure_id":14150,"section_number":"58.1-1606","catch_line":"Optional rates for certain manufacturers and severers","history":"Code 1950, \u00a7 58-838.8; 1956, c. 61; 1970, c. 770; 1972, c. 316; 1983, c. 109; 1984, c. 675.","full_text":"Notwithstanding the provisions of \u00a7\u00a7 58.1-1604 and 58.1-1605, any manufacturer of rough lumber who during any one calendar year, manufactures 500,000 or less board feet may elect to pay a flat tax of $460 when the amount cut is between 500,000′ and 300,000′, and a flat tax of $230 when the amount cut is 300,000 board feet or less. The tax shall be payable to the Department within thirty days after December 31 of each year and the manufacturer shall submit to the Department with said tax, forms prescribed by the Department, certifying that he had actually manufactured a quantity of rough lumber in accordance with the foregoing schedule during the preceding calendar year.\n\t\tAny person who severs for sale 100 or less cords of fuel wood, or 500 or less posts for fish net poles, during any one calendar year may elect to pay the tax due within the thirty days after December 31 of each year and submit to the Department with said tax, forms prescribed by the Department, certifying the quantity of product severed during the preceding calendar year.\n\t\tSuch manufacturer or severers shall not be required to keep and preserve such records as are required in \u00a7 58.1-1617.","order_by":null,"text":{"0":{"id":262310,"text":"Notwithstanding the provisions of \u00a7\u00a7 58.1-1604 and 58.1-1605, any manufacturer of rough lumber who during any one calendar year, manufactures 500,000 or less board feet may elect to pay a flat tax of $460 when the amount cut is between 500,000′ and 300,000′, and a flat tax of $230 when the amount cut is 300,000 board feet or less. The tax shall be payable to the Department within thirty days after December 31 of each year and the manufacturer shall submit to the Department with said tax, forms prescribed by the Department, certifying that he had actually manufactured a quantity of rough lumber in accordance with the foregoing schedule during the preceding calendar year.\n\t\tAny person who severs for sale 100 or less cords of fuel wood, or 500 or less posts for fish net poles, during any one calendar year may elect to pay the tax due within the thirty days after December 31 of each year and submit to the Department with said tax, forms prescribed by the Department, certifying the quantity of product severed during the preceding calendar year.\n\t\tSuch manufacturer or severers shall not be required to keep and preserve such records as are required in \u00a7 58.1-1617.","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 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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1606\/","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 1956, chapter 61; in 1970, chapter 770; in 1972, chapter 316; in 1983, chapter 109; in 1984, chapter 675.<\/p>","references":false,"refers_to":[{"id":59057,"section_number":"58.1-1604","catch_line":"Tax rates","order_by":null,"url":"\/58.1-1604\/"},{"id":57610,"section_number":"58.1-1605","catch_line":"Alternative for rates","order_by":null,"url":"\/58.1-1605\/"},{"id":63546,"section_number":"58.1-1617","catch_line":"Records to be kept","order_by":null,"url":"\/58.1-1617\/"}],"permalink":{"id":252649,"object_type":"law","relational_id":72804,"identifier":"58.1-1606","token":"58.1\/I\/16\/58.1-1606","url":"\/58.1-1606\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1606\/","token":"58.1\/I\/16\/58.1-1606","dublin_core":{"Title":"Optional rates for certain manufacturers and severers","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1606","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Notwithstanding the provisions of \u00a7\u00a7 58.1-1604<\/a> and 58.1-1605<\/a>, any manufacturer<\/span> of rough lumber who during any one calendar year, manufactures 500,000 or less board feet may elect to pay a flat tax of $460 when the amount cut is between 500,000′ and 300,000′, and a flat tax of $230 when the amount cut is 300,000 board feet or less. The tax shall be payable to the Department<\/span> within thirty days after December 31 of each year and the manufacturer<\/span> shall submit to the Department<\/span> with said tax, forms prescribed by the Department<\/span>, certifying that he had actually manufactured a quantity of rough lumber in accordance with the foregoing schedule during the preceding calendar year.\n\t\tAny person who severs for sale 100 or less cords of fuel wood, or 500 or less posts for fish net poles, during any one calendar year may elect to pay the tax due within the thirty days after December 31 of each year and submit to the Department<\/span> with said tax, forms prescribed by the Department<\/span>, certifying the quantity of product severed during the preceding calendar year.\n\t\tSuch manufacturer<\/span> or severers<\/span> shall not be required to keep and preserve such records as are required in \u00a7 58.1-1617<\/a>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nOPTIONAL RATES FOR CERTAIN MANUFACTURERS AND SEVERERS (\u00a7 58.1-1606)\n\nNotwithstanding the provisions of \u00a7\u00a7 58.1-1604 and 58.1-1605, any manufacturer\nof rough lumber who during any one calendar year, manufactures 500,000 or less\nboard feet may elect to pay a flat tax of $460 when the amount cut is between\n500,000′ and 300,000′, and a flat tax of $230 when the amount cut is\n300,000 board feet or less. The tax shall be payable to the Department within\nthirty days after December 31 of each year and the manufacturer shall submit to\nthe Department with said tax, forms prescribed by the Department, certifying\nthat he had actually manufactured a quantity of rough lumber in accordance with\nthe foregoing schedule during the preceding calendar year.\n\t\tAny person who severs for sale 100 or less cords of fuel wood, or 500 or less\nposts for fish net poles, during any one calendar year may elect to pay the tax\ndue within the thirty days after December 31 of each year and submit to the\nDepartment with said tax, forms prescribed by the Department, certifying the\nquantity of product severed during the preceding calendar year.\n\t\tSuch manufacturer or severers shall not be required to keep and preserve such\nrecords as are required in \u00a7 58.1-1617.\n\nHISTORY: Code 1950, \u00a7 58-838.8; 1956, c. 61; 1970, c. 770; 1972, c. 316; 1983,\nc. 109; 1984, c. 675.","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}}