                                 CODE OF VIRGINIA

RETURNS TO BE FILED BY MANUFACTURER AND SEVERERS; TIME OF PAYMENT OF TAX (§
58.1-1612)

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:

1. 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;

2. The county or counties in which such products were severed from the soil;

3. The gross quantity of forest products severed from soil outside this
Commonwealth; and

4. Other reasonable and necessary information pertaining thereto as the
Department may require for the proper enforcement of the provisions of this
chapter.
			At 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.

HISTORY: Code 1950, § 58-838.8; 1956, c. 61; 1970, c. 770; 1972, c. 316; 1983,
c. 109; 1984, c. 675; 2015, c. 170.