Code of Virginia (Last Updated:July 28, 2020) |
TITLE 58.1. Taxation |
SUBTITLE I. Taxes Administered By the Department of Taxation |
CHAPTER 16. Forest Products Tax |
SECTION 58.1-1600. Short title |
SECTION 58.1-1601. Definitions |
SECTION 58.1-1602. Levy of tax for forest conservation |
SECTION 58.1-1603. Lien |
SECTION 58.1-1604. Tax rates |
SECTION 58.1-1605. Alternative for rates |
SECTION 58.1-1606. Optional rates for certain manufacturers and severers |
SECTION 58.1-1607. Limitation on tax for certain manufacturers taxable under § 58.1-1605 |
SECTION 58.1-1608. Exemptions |
SECTION 58.1-1609. Payment, collection, and disposition of tax |
SECTION 58.1-1610. Alternative payment, collection and disposition of tax |
SECTION 58.1-1611. Allocation of tax to localities |
SECTION 58.1-1612. Returns to be filed by manufacturer and severers; time of payment of tax |
SECTION 58.1-1613. Repealed |
SECTION 58.1-1615. When Department may make return for delinquent taxpayer; penalty |
SECTION 58.1-1616. Absconding taxpayer |
SECTION 58.1-1617. Records to be kept |
SECTION 58.1-1618. Penalty for failure to make return, keep records, or permit examination of records |
SECTION 58.1-1619. Penalty and interest for failure to pay tax when due |
SECTION 58.1-1620. Refunds and deficiency payments; penalty for deficiency |
SECTION 58.1-1621. Proceedings in case of previous incorrect payments |
SECTION 58.1-1622. Repealed |