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Virginia Regulatory Town Hall

Proposed Text


CH 0350 Repeal of Forest Products Tax Regulation Not ...
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23VAC10-350-10. Short title. (Repealed.)

The tax shall be known as the forest products tax which is levied, in addition to all other taxes, as a special fund tax for the purpose of protection and reforestation of Virginia forest lands.


23VAC10-350-20. Definitions. (Repealed.)

The following words, terms and phrases are defined herein for purposes of the tax imposed by Chapter 16 of Title 58.1 of the Code of Virginia only:

"F.o.b. loading out point" means the point at which product is loaded on a railroad car or barge, boat or other public transportation for shipment or the point of delivery by taxpayer's vehicles. The invoice value f.o.b. loading out point includes cost of manufacture and cost of delivery by taxpayer, but does not include costs of shipping by public transportation.

The term "forest product" includes logs; timber; pulpwood; excelsior wood; chemical wood, except dead chestnut wood; wood-chips; bolts; billets; crossties; switch ties; poles; piles; fuel wood; posts; all cooperage products; mine ties; mine props; and any and all other types of forest products.

"Manufacturer" means any person in Virginia (1) who operates a sawmill for the conversion of logs into lumber in its various sizes and forms; or (2) who manufactures or processes forest products into products other than lumber, including operation of cooperage mills; veneer mills; excelsior mills; paper mills; chipmills; chemical plants or any other facilities for manufacturing or processing forest products into products other than lumber; or (3) who purchases from the person who severs (a) crossties; (b) switch ties; (c) mine ties, mine props, and other forest products used in connection with mining; (d) piles; (e) poles, except fish net poles; or (4) who severs posts, fuel wood, fish net poles, and similar products.

"Shipper" means any person in Virginia who sells, ships or otherwise disposes of outside the Commonwealth by whatever means of transportation any forest product in an unmanufactured condition which was severed from the forests of Virginia. The term "shipper" includes, but is not limited to, an owner, lessee, wood yard operator, concessionaire, agent or contractor who sells, ships or disposes of outside the Commonwealth any unmanufactured forest products severed from Virginia forests.

"Severer" means any person who fells, cuts or otherwise separates timber or any other forest product from the soil.


23VAC10-350-30. Levy of tax for forest conservation. (Repealed.)

The forest products tax is levied upon and collectible from every manufacturer or shipper as defined in 23VAC10-350-20, for the purpose of furthering the conservation of the natural resources of Virginia by protecting and developing the forest resources and by the reforestation of the forest lands. The tax is applicable to any forest products severed from land located in Virginia whether owned privately, by the Commonwealth, or the United States.

The forest products tax is not applicable to any forest products severed from land located outside of Virginia nor to forest products manufactured in Virginia from timber severed from land located outside of Virginia.


23VAC10-350-40. Lien. (Repealed.)

Until the forest products tax and any applicable interest and penalties are paid, such tax, penalties and interest shall be a lien upon: (a) the severed forest products, (b) the forest products assembled for shipment or (c) any products manufactured therefrom and shall remain a lien upon all such products until the applicable tax, together with interest and penalties, if any, has been paid or until such forest products or products manufactured therefrom has been sold by the manufacturer, shipper, or severer.


FORMS (23VAC10-350)

Virginia Forest Products Tax Return, Form 1034 (rev. 8/05).

Forest Products Tax Return, Small Manufacturers and Certain Small Severers, Form 1035 (rev. 3/05).

Business Registration Application, Form R-1 (rev. 3/08).