                                 CODE OF VIRGINIA

ALTERNATIVE PAYMENT, COLLECTION AND DISPOSITION OF TAX (§ 58.1-1610)

A. All taxes collected by the Department of Taxation pursuant to &#xA7;
58.1-1605 shall be paid into the state treasury. The Comptroller shall credit
such taxes as special revenues to the &#8220;Protection and Development of
Forest Resources of the State Fund&#8221; 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. The costs of collecting the taxes levied hereby shall be paid out of the
special fund created by this section to the Department.

HISTORY: Code 1950, § 58-838.7:1; 1971, Ex. Sess., c. 179; 1978, c. 72; 1981,
c. 372; 1984, cc. 675, 750; 1990, c. 196.