Va. Code Ann. tit. 58.1, ch. 16 – Forest Products Tax | Midpage

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Code of Virginia

Chapter 16

Va. Code Ann. tit. 58.1, ch. 16

Forest Products Tax

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