                                 CODE OF VIRGINIA

SUPPLIERS OF PULPWOOD, VENEER LOGS, MINE PROPS AND RAILROAD CROSSTIES (§
58.1-1105)

Suppliers of pulpwood, veneer logs, mine props and railroad crossties who
furnish the same to manufacturers, mine operators and railway companies shall be
subject to the intangible personal property tax under § 58.1-1100 and shall not
be subject to license taxation as merchants, commission merchants or brokers.
The word &#8220;suppliers&#8221; as used in this section means any person, firm
or corporation who or which procures such pulpwood, veneer logs, mine props or
railroad crossties for such users on a commission basis whether the commission
is measured by a percentage of value or of volume.

HISTORY: Code 1950, § 58-417; 1982, c. 633; 1984, c. 675.