{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1609.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1609.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1609.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1609.html"}],"law_id":76760,"edition_id":1,"section_id":76760,"structure_id":14150,"section_number":"58.1-1609","catch_line":"Payment, collection, and disposition of tax","history":"Code 1950, \u00a7 58-838.7:1; 1971, Ex. Sess., c. 179; 1978, c. 72; 1981, c. 372; 1984, cc. 675, 750; 1986, c. 567; 1998, c. 420.","full_text":"A\n\nAll taxes collected by the Department pursuant to \u00a7 58.1-1604 shall be paid into the state treasury. The Comptroller shall credit as special revenues, to the “Reforestation of Timberlands State Fund” of the Department of Forestry the following amounts on forest products of pine:1\n\nOne dollar per 1,000 board feet measure on lumber; or at the election of the taxpayer, 17 4\/10 cent(s) per ton of logs received;2\n\nOne dollar per 1,000 board feet log scale, International 1\/4″ Kerf Rule, on logs not converted into lumber or other products in this Commonwealth; or at the election of the taxpayer, 17 4\/10 cent(s) per ton of logs received;3\n\nOne dollar per 1,000 board feet log scale, International 1\/4″ Kerf Rule, on logs to be converted into veneer; or at the election of the taxpayer, 17 4\/10 cent(s) per ton of logs received;4\n\nForty cents per standard cord on pulpwood, excelsior wood, chemical wood, bolts or billets, fuel wood, tanbark, and other products customarily sold by the standard cord; or at the election of the taxpayer, 17 4\/10 cent(s) per ton of logs received;5\n\nEighty-three hundredths cent per 100 pounds of chips manufactured from roundwood;6\n\nThree and three-tenths cents per piece on railroad crossties; or at the election of the taxpayer, 17 4\/10 cent(s) per ton of logs received;7\n\nOn posts, mine ties, mine props, round mine collars, and other types of timber used with mining and ordinarily sold by the piece:\n\t\t\t\ta. Thirty-two cents where each piece is four feet or less in length;\n\t\t\t\tb. Fifty-two cents where each piece is more than four feet but not over eight feet in length;\n\t\t\t\tc. Sixty-four cents where each piece is more than eight feet in length;\n\t\t\t\td. Eighty-eight cents per 1,000 lineal feet where sold on the lineal feet basis; or\n\t\t\t\te. At the election of the taxpayer, 17 4\/10 cent(s) per ton of logs received;8\n\nTwo and two-hundredths percent of invoice value f.o.b. loading out point on piling and poles; or at the election of the taxpayer, 17 4\/10 cent(s) per ton of logs received;9\n\nThree and three-tenths cents per standard 400-inch bundle of keg staves; or 17 4\/10 cent(s) per ton when the taxpayer has elected to pay tax on the basis of weight of logs received;10\n\nTen cents per 100 on keg heads; or at the election of the taxpayer, 17 4\/10 cent(s) per ton of logs received; and11\n\nA proportionate amount between total tax paid per item as specified in § 58.1-1604 and the rate per item above set forth on any other type of forest product not herein enumerated.B\n\nAll special revenues deposited into the “Reforestation of Timberlands State Fund” shall be used for the sole purpose of reforesting privately owned timberlands in the Commonwealth as provided in Article 10 (§ 10.1-1170 et seq.) of Chapter 11 of Title 10.1. No portion of the revenues shall revert to the general fund of the Commonwealth at the end of any fiscal year.C\n\nThe remainder of the tax shall be cited by the Comptroller, as special revenues, to the “Protection and Development of Forest Resources of the State Fund” of the Department of Forestry for expenditure for the protection and development of the forest resources in accordance with law. Such funds shall be used for the sole purpose of raising, planting, and propagating seedling trees, both hardwood and softwood, forest fire protection, forestry education of the public in the use of forest harvesting methods, and rendering forestry service to the timber landowners of the Commonwealth. No portion of such special revenues shall revert to the general fund of the Commonwealth at the end of any fiscal year.D\n\nThe Tax Commissioner shall apportion the cost of collecting taxes deposited in the “Reforestation of Timberlands State Fund” and the “Protection and Development of Forest Resources State Fund” based on the proportion of the tax deposited in each fund. Each fund shall pay to the Department of Taxation its apportioned collection cost.","order_by":null,"text":{"0":{"id":275638,"text":"All taxes collected by the Department pursuant to \u00a7 58.1-1604 shall be paid into the state treasury. The Comptroller shall credit as special revenues, to the “Reforestation of Timberlands State Fund” of the Department of Forestry the following amounts on forest products of pine:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":275639,"text":"One dollar per 1,000 board feet measure on lumber; or at the election of the taxpayer, 17 4\/10 cent(s) per ton of logs received;","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":275640,"text":"One dollar per 1,000 board feet log scale, International 1\/4″ Kerf Rule, on logs not converted into lumber or other products in this Commonwealth; or at the election of the taxpayer, 17 4\/10 cent(s) per ton of logs received;","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"A3"},"3":{"id":275641,"text":"One dollar per 1,000 board feet log scale, International 1\/4″ Kerf Rule, on logs to be converted into veneer; or at the election of the taxpayer, 17 4\/10 cent(s) per ton of logs received;","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A2","next_prefix":"A4"},"4":{"id":275642,"text":"Forty cents per standard cord on pulpwood, excelsior wood, chemical wood, bolts or billets, fuel wood, tanbark, and other products customarily sold by the standard cord; or at the election of the taxpayer, 17 4\/10 cent(s) per ton of logs received;","type":"section","prefixes":["A","4"],"prefix":"4","entire_prefix":"A4","prefix_anchor":"A4","level":2,"prior_prefix":"A3","next_prefix":"A5"},"5":{"id":275643,"text":"Eighty-three hundredths cent per 100 pounds of chips manufactured from roundwood;","type":"section","prefixes":["A","5"],"prefix":"5","entire_prefix":"A5","prefix_anchor":"A5","level":2,"prior_prefix":"A4","next_prefix":"A6"},"6":{"id":275644,"text":"Three and three-tenths cents per piece on railroad crossties; or at the election of the taxpayer, 17 4\/10 cent(s) per ton of logs received;","type":"section","prefixes":["A","6"],"prefix":"6","entire_prefix":"A6","prefix_anchor":"A6","level":2,"prior_prefix":"A5","next_prefix":"A7"},"7":{"id":275645,"text":"On posts, mine ties, mine props, round mine collars, and other types of timber used with mining and ordinarily sold by the piece:\n\t\t\t\ta. Thirty-two cents where each piece is four feet or less in length;\n\t\t\t\tb. Fifty-two cents where each piece is more than four feet but not over eight feet in length;\n\t\t\t\tc. Sixty-four cents where each piece is more than eight feet in length;\n\t\t\t\td. Eighty-eight cents per 1,000 lineal feet where sold on the lineal feet basis; or\n\t\t\t\te. At the election of the taxpayer, 17 4\/10 cent(s) per ton of logs received;","type":"section","prefixes":["A","7"],"prefix":"7","entire_prefix":"A7","prefix_anchor":"A7","level":2,"prior_prefix":"A6","next_prefix":"A8"},"8":{"id":275646,"text":"Two and two-hundredths percent of invoice value f.o.b. loading out point on piling and poles; or at the election of the taxpayer, 17 4\/10 cent(s) per ton of logs received;","type":"section","prefixes":["A","8"],"prefix":"8","entire_prefix":"A8","prefix_anchor":"A8","level":2,"prior_prefix":"A7","next_prefix":"A9"},"9":{"id":275647,"text":"Three and three-tenths cents per standard 400-inch bundle of keg staves; or 17 4\/10 cent(s) per ton when the taxpayer has elected to pay tax on the basis of weight of logs received;","type":"section","prefixes":["A","9"],"prefix":"9","entire_prefix":"A9","prefix_anchor":"A9","level":2,"prior_prefix":"A8","next_prefix":"A10"},"10":{"id":275648,"text":"Ten cents per 100 on keg heads; or at the election of the taxpayer, 17 4\/10 cent(s) per ton of logs received; and","type":"section","prefixes":["A","10"],"prefix":"10","entire_prefix":"A10","prefix_anchor":"A10","level":2,"prior_prefix":"A9","next_prefix":"A11"},"11":{"id":275649,"text":"A proportionate amount between total tax paid per item as specified in § 58.1-1604 and the rate per item above set forth on any other type of forest product not herein enumerated.","type":"section","prefixes":["A","11"],"prefix":"11","entire_prefix":"A11","prefix_anchor":"A11","level":2,"prior_prefix":"A10","next_prefix":"B"},"12":{"id":275650,"text":"All special revenues deposited into the “Reforestation of Timberlands State Fund” shall be used for the sole purpose of reforesting privately owned timberlands in the Commonwealth as provided in Article 10 (§ 10.1-1170 et seq.) of Chapter 11 of Title 10.1. No portion of the revenues shall revert to the general fund of the Commonwealth at the end of any fiscal year.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A11","next_prefix":"C"},"13":{"id":275651,"text":"The remainder of the tax shall be cited by the Comptroller, as special revenues, to the “Protection and Development of Forest Resources of the State Fund” of the Department of Forestry for expenditure for the protection and development of the forest resources in accordance with law. Such funds shall be used for the sole purpose of raising, planting, and propagating seedling trees, both hardwood and softwood, forest fire protection, forestry education of the public in the use of forest harvesting methods, and rendering forestry service to the timber landowners of the Commonwealth. No portion of such special revenues shall revert to the general fund of the Commonwealth at the end of any fiscal year.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"14":{"id":275652,"text":"The Tax Commissioner shall apportion the cost of collecting taxes deposited in the “Reforestation of Timberlands State Fund” and the “Protection and Development of Forest Resources State Fund” based on the proportion of the tax deposited in each fund. Each fund shall pay to the Department of Taxation its apportioned collection cost.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1609\/","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 750; in 1986, chapter 567; in 1998, chapter 420<\/a>.<\/p>","references":[{"id":63907,"section_number":"58.1-1611","catch_line":"Allocation of tax to localities","order_by":null,"url":"\/58.1-1611\/"},{"id":71902,"section_number":"58.1-1620","catch_line":"Refunds and deficiency payments; penalty for deficiency","order_by":null,"url":"\/58.1-1620\/"}],"refers_to":[{"id":60041,"section_number":"10.1-1170","catch_line":"Administration of article","order_by":null,"url":"\/10.1-1170\/"},{"id":59057,"section_number":"58.1-1604","catch_line":"Tax rates","order_by":null,"url":"\/58.1-1604\/"}],"permalink":{"id":252661,"object_type":"law","relational_id":76760,"identifier":"58.1-1609","token":"58.1\/I\/16\/58.1-1609","url":"\/58.1-1609\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1609\/","token":"58.1\/I\/16\/58.1-1609","dublin_core":{"Title":"Payment, collection, and disposition of tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1609","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> All taxes collected by the Department<\/span> pursuant to \u00a7 58.1-1604<\/a> shall be paid into the state treasury. The Comptroller shall credit as special revenues, to the “Reforestation of Timberlands State Fund” of the Department<\/span> of Forestry the following amounts on forest products<\/span> of pine: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> One dollar per 1,000 board feet measure on lumber; or at the election of the taxpayer<\/span>, 17 4\/10 cent(s) per ton of logs received; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> One dollar per 1,000 board feet log scale, International 1\/4″ Kerf Rule, on logs not converted into lumber or other products in this Commonwealth; or at the election of the taxpayer<\/span>, 17 4\/10 cent(s) per ton of logs received; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> One dollar per 1,000 board feet log scale, International 1\/4″ Kerf Rule, on logs to be converted into veneer; or at the election of the taxpayer<\/span>, 17 4\/10 cent(s) per ton of logs received; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Forty cents per standard cord on pulpwood, excelsior wood, chemical wood, bolts or billets, fuel wood, tanbark, and other products customarily sold by the standard cord; or at the election of the taxpayer<\/span>, 17 4\/10 cent(s) per ton of logs received; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Eighty-three hundredths cent per 100 pounds of chips manufactured from roundwood; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> Three and three-tenths cents per piece on railroad crossties; or at the election of the taxpayer<\/span>, 17 4\/10 cent(s) per ton of logs received; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

7.<\/span> On posts, mine ties, mine props, round mine collars, and other types of timber used with mining and ordinarily sold by the piece:\n\t\t\t\ta. Thirty-two cents where each piece is four feet or less in length;\n\t\t\t\tb. Fifty-two cents where each piece is more than four feet but not over eight feet in length;\n\t\t\t\tc. Sixty-four cents where each piece is more than eight feet in length;\n\t\t\t\td. Eighty-eight cents per 1,000 lineal feet where sold on the lineal feet basis; or\n\t\t\t\te. At the election of the taxpayer<\/span>, 17 4\/10 cent(s) per ton of logs received; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

8.<\/span> Two and two-hundredths percent of invoice value f.o.b. loading out point on piling and poles; or at the election of the taxpayer<\/span>, 17 4\/10 cent(s) per ton of logs received; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

9.<\/span> Three and three-tenths cents per standard 400-inch bundle of keg staves; or 17 4\/10 cent(s) per ton when the taxpayer<\/span> has elected to pay tax on the basis of weight of logs received; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

10.<\/span> Ten cents per 100 on keg heads; or at the election of the taxpayer<\/span>, 17 4\/10 cent(s) per ton of logs received; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

11.<\/span> A proportionate amount between total tax paid per item as specified in § 58.1-1604<\/a> and the rate per item above set forth on any other type of forest product<\/span> not herein enumerated. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> All special revenues deposited into the “Reforestation of Timberlands State Fund” shall be used for the sole purpose of reforesting privately owned timberlands in the Commonwealth as provided in Article 10 (§ 10.1-1170<\/a> et seq.) of Chapter 11 of Title 10.1. No portion of the revenues shall revert to the general fund of the Commonwealth at the end of any fiscal year. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The remainder of the tax shall be cited by the Comptroller, as special revenues, to the “Protection and Development of Forest Resources of the State Fund” of the Department<\/span> of Forestry for expenditure for the protection and development of the forest resources in accordance with law<\/span>. Such funds shall be used for the sole purpose of raising, planting, and propagating seedling trees, both hardwood and softwood, forest fire protection, forestry education of the public in the use of forest harvesting methods, and rendering forestry service to the timber landowners of the Commonwealth. No portion of such special revenues shall revert to the general fund of the Commonwealth at the end of any fiscal year. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> The Tax Commissioner<\/span> shall apportion the cost of collecting taxes deposited in the “Reforestation of Timberlands State Fund” and the “Protection and Development of Forest Resources State Fund” based on the proportion of the tax deposited in each fund. Each fund shall pay to the Department<\/span> of Taxation its apportioned collection cost. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPAYMENT, COLLECTION, AND DISPOSITION OF TAX (\u00a7 58.1-1609)\n\nA. All taxes collected by the Department pursuant to \u00a7 58.1-1604 shall be paid\ninto the state treasury. The Comptroller shall credit as special revenues, to\nthe “Reforestation of Timberlands State Fund” of the Department of\nForestry the following amounts on forest products of pine:\n\n 1. One dollar per 1,000 board feet measure on lumber; or at the election of\n the taxpayer, 17 4\/10 cent(s) per ton of logs received;\n\n 2. One dollar per 1,000 board feet log scale, International 1\/4″ Kerf\n Rule, on logs not converted into lumber or other products in this\n Commonwealth; or at the election of the taxpayer, 17 4\/10 cent(s) per ton of\n logs received;\n\n 3. One dollar per 1,000 board feet log scale, International 1\/4″ Kerf\n Rule, on logs to be converted into veneer; or at the election of the taxpayer,\n 17 4\/10 cent(s) per ton of logs received;\n\n 4. Forty cents per standard cord on pulpwood, excelsior wood, chemical wood,\n bolts or billets, fuel wood, tanbark, and other products customarily sold by\n the standard cord; or at the election of the taxpayer, 17 4\/10 cent(s) per ton\n of logs received;\n\n 5. Eighty-three hundredths cent per 100 pounds of chips manufactured from\n roundwood;\n\n 6. Three and three-tenths cents per piece on railroad crossties; or at the\n election of the taxpayer, 17 4\/10 cent(s) per ton of logs received;\n\n 7. On posts, mine ties, mine props, round mine collars, and other types of\n timber used with mining and ordinarily sold by the piece:\n \t\t\t\ta. Thirty-two cents where each piece is four feet or less in length;\n \t\t\t\tb. Fifty-two cents where each piece is more than four feet but not over\n eight feet in length;\n \t\t\t\tc. Sixty-four cents where each piece is more than eight feet in length;\n \t\t\t\td. Eighty-eight cents per 1,000 lineal feet where sold on the lineal feet\n basis; or\n \t\t\t\te. At the election of the taxpayer, 17 4\/10 cent(s) per ton of logs\n received;\n\n 8. Two and two-hundredths percent of invoice value f.o.b. loading out point on\n piling and poles; or at the election of the taxpayer, 17 4\/10 cent(s) per ton\n of logs received;\n\n 9. Three and three-tenths cents per standard 400-inch bundle of keg staves; or\n 17 4\/10 cent(s) per ton when the taxpayer has elected to pay tax on the basis\n of weight of logs received;\n\n 10. Ten cents per 100 on keg heads; or at the election of the taxpayer, 17\n 4\/10 cent(s) per ton of logs received; and\n\n 11. A proportionate amount between total tax paid per item as specified in\n § 58.1-1604 and the rate per item above set forth on any other type of\n forest product not herein enumerated.\n\nB. All special revenues deposited into the “Reforestation of Timberlands\nState Fund” shall be used for the sole purpose of reforesting privately\nowned timberlands in the Commonwealth as provided in Article 10 (§\n10.1-1170 et seq.) of Chapter 11 of Title 10.1. No portion of the revenues shall\nrevert to the general fund of the Commonwealth at the end of any fiscal year.\n\nC. The remainder of the tax shall be cited by the Comptroller, as special\nrevenues, to the “Protection and Development of Forest Resources of the\nState Fund” of the Department of Forestry for expenditure for the\nprotection and development of the forest resources in accordance with law. Such\nfunds shall be used for the sole purpose of raising, planting, and propagating\nseedling trees, both hardwood and softwood, forest fire protection, forestry\neducation of the public in the use of forest harvesting methods, and rendering\nforestry service to the timber landowners of the Commonwealth. No portion of\nsuch special revenues shall revert to the general fund of the Commonwealth at\nthe end of any fiscal year.\n\nD. The Tax Commissioner shall apportion the cost of collecting taxes deposited\nin the “Reforestation of Timberlands State Fund” and the\n“Protection and Development of Forest Resources State Fund” based on\nthe proportion of the tax deposited in each fund. Each fund shall pay to the\nDepartment of Taxation its apportioned collection cost.\n\nHISTORY: Code 1950, \u00a7 58-838.7:1; 1971, Ex. Sess., c. 179; 1978, c. 72; 1981,\nc. 372; 1984, cc. 675, 750; 1986, c. 567; 1998, c. 420.","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}}