Chapter 16. Forest Products TaxRead Chapter
- § 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- Repealed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- Repealed