Chapter 16 Forest Products Tax
This chapter is comprised of the following sections:
- §58.1-1600 Short title
- §58.1-1601 Definitions
- §58.1-1602 Levy of tax for forest conservation
- §58.1-1603 Lien
- §58.1-1604 Tax rates
- §58.1-1605 Alternative for rates
- §58.1-1606 Optional rates for certain manufacturers and severers
- §58.1-1607 Limitation on tax for certain manufacturers taxable under § 58.1-1605
- §58.1-1608 Exemptions
- §58.1-1609 Payment, collection, and disposition of tax
- §58.1-1610 Alternative payment, collection and disposition of tax
- §58.1-1611 Allocation of tax to localities
- §58.1-1612 Returns to be filed by manufacturer and severers; time of payment of tax
- §58.1-1613 Repealed
- §58.1-1615 When Department may make return for delinquent taxpayer; penalty
- §58.1-1616 Absconding taxpayer
- §58.1-1617 Records to be kept
- §58.1-1618 Penalty for failure to make return, keep records, or permit examination of records
- §58.1-1619 Penalty and interest for failure to pay tax when due
- §58.1-1620 Refunds and deficiency payments; penalty for deficiency
- §58.1-1621 Proceedings in case of previous incorrect payments
- §58.1-1622 Repealed