2014 Virginia Code
Title 58.1 - Taxation
§ 58.1-1613. Returns and payment of tax on unmanufactured products shipped or sold for shipping out of the Commonwealth

Every shipper of forest products who ships such products out of this Commonwealth in an unmanufactured condition, or sells such products for shipment out of this Commonwealth in an unmanufactured condition shall file a return with the Department showing:

1. The kinds of forest products shipped or sold;

2. The quantity of such products shipped or sold;

3. The county or counties where such products were severed from the soil; and

4. Any other reasonable and necessary information pertaining thereto as the Department may require for the proper enforcement of this chapter.

This return shall be filed with the Department within thirty days after the expiration of each quarter, expiring, respectively, on March, June, September, and December on forms prescribed by the Department.

At the time of filing such quarterly returns such shipper shall pay to the Department the tax imposed by this chapter.

Code 1950, § 58-838.9; 1970, c. 770; 1972, c. 316; 1984, c. 675.