{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1610.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1610.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1610.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1610.html"}],"law_id":78817,"edition_id":1,"section_id":78817,"structure_id":14150,"section_number":"58.1-1610","catch_line":"Alternative 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; 1990, c. 196.","full_text":"A\n\nAll taxes collected by the Department of Taxation pursuant to § 58.1-1605 shall be paid into the state treasury. The Comptroller shall credit such taxes as special revenues to the “Protection and Development of Forest Resources of the State Fund” of the Department of Forestry for expenditure solely for the protection and development of the forest resources of the Commonwealth, to be used for 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 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.B\n\nThe costs of collecting the taxes levied hereby shall be paid out of the special fund created by this section to the Department.","order_by":null,"text":{"0":{"id":282337,"text":"All taxes collected by the Department of Taxation pursuant to § 58.1-1605 shall be paid into the state treasury. The Comptroller shall credit such taxes as special revenues to the “Protection and Development of Forest Resources of the State Fund” of the Department of Forestry for expenditure solely for the protection and development of the forest resources of the Commonwealth, to be used for 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 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":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":282338,"text":"The costs of collecting the taxes levied hereby shall be paid out of the special fund created by this section to the Department.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1610\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 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 1990, chapter 196.<\/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":57610,"section_number":"58.1-1605","catch_line":"Alternative for rates","order_by":null,"url":"\/58.1-1605\/"}],"permalink":{"id":252665,"object_type":"law","relational_id":78817,"identifier":"58.1-1610","token":"58.1\/I\/16\/58.1-1610","url":"\/58.1-1610\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1610\/","token":"58.1\/I\/16\/58.1-1610","dublin_core":{"Title":"Alternative payment, collection and disposition of tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1610","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> All taxes collected by the Department<\/span> of Taxation pursuant to § 58.1-1605<\/a> shall be paid into the state treasury. The Comptroller shall credit such taxes as special revenues to the “Protection and Development of Forest Resources of the State Fund” of the Department<\/span> of Forestry for expenditure solely for the protection and development of the forest resources of the Commonwealth, to be used for 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 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

B.<\/span> The costs of collecting the taxes levied hereby shall be paid out of the special fund created by this section to the Department<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nALTERNATIVE PAYMENT, COLLECTION AND DISPOSITION OF TAX (\u00a7 58.1-1610)\n\nA. All taxes collected by the Department of Taxation pursuant to §\n58.1-1605 shall be paid into the state treasury. The Comptroller shall credit\nsuch taxes as special revenues to the “Protection and Development of\nForest Resources of the State Fund” of the Department of Forestry for\nexpenditure solely for the protection and development of the forest resources of\nthe Commonwealth, to be used for raising, planting, and propagating seedling\ntrees, both hardwood and softwood, forest fire protection, forestry education of\nthe public in the use of forest harvesting methods, and rendering forestry\nservice to timber landowners of the Commonwealth. No portion of such special\nrevenues shall revert to the general fund of the Commonwealth at the end of any\nfiscal year.\n\nB. The costs of collecting the taxes levied hereby shall be paid out of the\nspecial fund created by this section to the Department.\n\nHISTORY: Code 1950, \u00a7 58-838.7:1; 1971, Ex. Sess., c. 179; 1978, c. 72; 1981,\nc. 372; 1984, cc. 675, 750; 1990, c. 196.","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}}