58.1-1609 - Payment, collection, and disposition of tax.
§ 58.1-1609. Payment, collection, and disposition of tax.
A. All taxes collected by the Department pursuant to § 58.1-1604 shall bepaid into the state treasury. The Comptroller shall credit as specialrevenues, to the "Reforestation of Timberlands State Fund" of theDepartment of Forestry the following amounts on forest products of pine:
1. One dollar per 1,000 board feet measure on lumber; or at the election ofthe taxpayer, 17 4/10 cents per ton of logs received;
2. One dollar per 1,000 board feet log scale, International 1/4" Kerf Rule,on logs not converted into lumber or other products in this Commonwealth; orat the election of the taxpayer, 17 4/10 cents per ton of logs received;
3. One dollar per 1,000 board feet log scale, International 1/4" Kerf Rule,on logs to be converted into veneer; or at the election of the taxpayer, 174/10 cents per ton of logs received;
4. Forty cents per standard cord on pulpwood, excelsior wood, chemical wood,bolts or billets, fuel wood, tanbark, and other products customarily sold bythe standard cord; or at the election of the taxpayer, 17 4/10 cents per tonof logs received;
5. Eighty-three hundredths cent per 100 pounds of chips manufactured fromroundwood;
6. Three and three-tenths cents per piece on railroad crossties; or at theelection of the taxpayer, 17 4/10 cents per ton of logs received;
7. On posts, mine ties, mine props, round mine collars, and other types oftimber used with mining and ordinarily sold by the piece:
a. Thirty-two cents where each piece is four feet or less in length;
b. Fifty-two cents where each piece is more than four feet but not over eightfeet in length;
c. Sixty-four cents where each piece is more than eight feet in length;
d. Eighty-eight cents per 1,000 lineal feet where sold on the lineal feetbasis; or
e. At the election of the taxpayer, 17 4/10 cents per ton of logs received;
8. Two and two-hundredths percent of invoice value f.o.b. loading out pointon piling and poles; or at the election of the taxpayer, 17 4/10 cents perton of logs received;
9. Three and three-tenths cents per standard 400-inch bundle of keg staves;or 17 4/10 cents per ton when the taxpayer has elected to pay tax on thebasis of weight of logs received;
10. Ten cents per 100 on keg heads; or at the election of the taxpayer, 174/10 cents per ton of logs received; and
11. A proportionate amount between total tax paid per item as specified in §58.1-1604 and the rate per item above set forth on any other type of forestproduct not herein enumerated.
B. All special revenues deposited into the "Reforestation of TimberlandsState Fund" shall be used for the sole purpose of reforesting privatelyowned timberlands in the Commonwealth as provided in Article 10 (§ 10.1-1170et seq.) of Chapter 11 of Title 10.1. No portion of the revenues shall revertto the general fund of the Commonwealth at the end of any fiscal year.
C. The remainder of the tax shall be cited by the Comptroller, as specialrevenues, to the "Protection and Development of Forest Resources of theState Fund" of the Department of Forestry for expenditure for the protectionand development of the forest resources in accordance with law. Such fundsshall be used for the sole purpose of raising, planting, and propagatingseedling trees, both hardwood and softwood, forest fire protection, forestryeducation of the public in the use of forest harvesting methods, andrendering forestry service to the timber landowners of the Commonwealth. Noportion of such special revenues shall revert to the general fund of theCommonwealth at the end of any fiscal year.
D. The Tax Commissioner shall apportion the cost of collecting taxesdeposited in the "Reforestation of Timberlands State Fund" and the"Protection and Development of Forest Resources State Fund" based on theproportion of the tax deposited in each fund. Each fund shall pay to theDepartment of Taxation its apportioned collection cost.
(Code 1950, § 58-838.7:1; 1971, Ex. Sess., c. 179; 1978, c. 72; 1981, c. 372;1984, cc. 675, 750; 1986, c. 567; 1998, c. 420.)