2011 Code of Virginia
Title 58.1 TAXATION.
Chapter 16 Forest Products Tax (58.1-1600 thru 58.1-1622)
58.1-1602 Levy of tax for forest conservation
58.1-1602. Levy of tax for forest conservation.
To provide further for the conservation of the natural resources of the Commonwealth by the protection and development of forest resources and reforestation of forest lands, there is hereby levied, in addition to all other taxes imposed, a forest products tax. The tax shall be paid by every person engaged in this Commonwealth in business as a manufacturer or shipper of forest products for sale, profit, or commercial use.
(Code 1950, 58-838.2; 1970, c. 770; 1984, c. 675.)
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