Section 30. Levy of tax for forest conservation

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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.

Historical Notes

Derived from VR630-19-1602, eff. January 1, 1985.

Statutory Authority

§§ 58.1-203 and 58.1-1602 of the Code of Virginia.

                    
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