2014 Virginia Code
Title 58.1 - Taxation
§ 58.1-1614. Reports to be made by shipper of forest products

A. When requested by the Commissioner, all transporters of forest products out of, within, or across the Commonwealth shall be required to furnish the Commissioner a report containing any and all information relative to the transportation of such forest products. Such report, which shall be under oath and on forms prescribed by the Commissioner, shall contain:

1. The name of the shipper;

2. The date of shipment;

3. The quantity and type or character of such forest products shipped, stated in units or measurements applicable to such forest products;

4. The point of receipt or shipment; and

5. The point of destination.

B. Notwithstanding the provisions of subsection A, common carriers using bills of lading or way-bills prescribed or approved by the Interstate Commerce Commission shall only be required to keep the usual records at offices in this Commonwealth where such records are normally kept.

C. Any person failing to make the transporter's report provided for in this section shall, upon conviction, be guilty of a Class 2 misdemeanor.

Code 1950, § 58-838.20; 1984, c. 675; 1992, c. 763 .