{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1612.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1612.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1612.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1612.html"}],"law_id":60180,"edition_id":1,"section_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","history":"Code 1950, \u00a7 58-838.8; 1956, c. 61; 1970, c. 770; 1972, c. 316; 1983, c. 109; 1984, c. 675; 2015, c. 170.","full_text":"Every manufacturer or severer liable for the forest products tax, within 30 days after the expiration of each quarter, expiring respectively on the last day of March, June, September, and December of each year, shall file with the Department a return on forms prescribed by the Department showing:\n\n1\n\nThe kinds and gross quantity of forest products severed, used, consumed, processed, or stored during the preceding quarter upon which the person is liable for the tax;2\n\nThe county or counties in which such products were severed from the soil;3\n\nThe gross quantity of forest products severed from soil outside this Commonwealth; and4\n\nOther reasonable and necessary information pertaining thereto as the Department may require for the proper enforcement of the provisions of this chapter.\n\t\t\tAt the time of rendering such quarterly returns, the manufacturer or severer liable for the tax shall pay to the Department the forest products tax on all forest products severed from the soil in this Commonwealth and embraced in such return.","order_by":null,"text":{"0":{"id":220166,"text":"Every manufacturer or severer liable for the forest products tax, within 30 days after the expiration of each quarter, expiring respectively on the last day of March, June, September, and December of each year, shall file with the Department a return on forms prescribed by the Department showing:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":220167,"text":"The kinds and gross quantity of forest products severed, used, consumed, processed, or stored during the preceding quarter upon which the person is liable for the tax;","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":220168,"text":"The county or counties in which such products were severed from the soil;","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":220169,"text":"The gross quantity of forest products severed from soil outside this Commonwealth; and","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2","next_prefix":"4"},"4":{"id":220170,"text":"Other reasonable and necessary information pertaining thereto as the Department may require for the proper enforcement of the provisions of this chapter.\n\t\t\tAt the time of rendering such quarterly returns, the manufacturer or severer liable for the tax shall pay to the Department the forest products tax on all forest products severed from the soil in this Commonwealth and embraced in such return.","type":"section","prefixes":["4"],"prefix":"4","entire_prefix":"4","prefix_anchor":"4","level":1,"prior_prefix":"3"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1612\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 6 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; in 2015, chapter 170<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":252673,"object_type":"law","relational_id":60180,"identifier":"58.1-1612","token":"58.1\/I\/16\/58.1-1612","url":"\/58.1-1612\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1612\/","token":"58.1\/I\/16\/58.1-1612","dublin_core":{"Title":"Returns to be filed by manufacturer and severers; time of payment of tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1612","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Every manufacturer<\/span> or severer<\/span> liable for the forest products<\/span> tax, within 30 days after the expiration of each quarter, expiring respectively on the last day of March, June, September, and December of each year, shall file with the Department<\/span> a return on forms prescribed by the Department<\/span> showing:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> The kinds and gross quantity of forest products<\/span> severed, used, consumed, processed, or stored during the preceding quarter upon which the person is liable for the tax; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> The county or counties in which such products were severed from the soil; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> The gross quantity of forest products<\/span> severed from soil outside this Commonwealth; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Other reasonable and necessary information pertaining thereto as the Department<\/span> may require for the proper enforcement of the provisions of this chapter.\n\t\t\tAt the time of rendering such quarterly returns, the manufacturer<\/span> or severer<\/span> liable for the tax shall pay to the Department<\/span> the forest products<\/span> tax on all forest products<\/span> severed from the soil in this Commonwealth and embraced in such return. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nRETURNS TO BE FILED BY MANUFACTURER AND SEVERERS; TIME OF PAYMENT OF TAX (\u00a7\n58.1-1612)\n\nEvery manufacturer or severer liable for the forest products tax, within 30 days\nafter the expiration of each quarter, expiring respectively on the last day of\nMarch, June, September, and December of each year, shall file with the\nDepartment a return on forms prescribed by the Department showing:\n\n1. The kinds and gross quantity of forest products severed, used, consumed,\nprocessed, or stored during the preceding quarter upon which the person is\nliable for the tax;\n\n2. The county or counties in which such products were severed from the soil;\n\n3. The gross quantity of forest products severed from soil outside this\nCommonwealth; and\n\n4. Other reasonable and necessary information pertaining thereto as the\nDepartment may require for the proper enforcement of the provisions of this\nchapter.\n\t\t\tAt the time of rendering such quarterly returns, the manufacturer or severer\nliable for the tax shall pay to the Department the forest products tax on all\nforest products severed from the soil in this Commonwealth and embraced in such\nreturn.\n\nHISTORY: Code 1950, \u00a7 58-838.8; 1956, c. 61; 1970, c. 770; 1972, c. 316; 1983,\nc. 109; 1984, c. 675; 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}}