Section 40. Lien

Latest version.

Until the forest products tax and any applicable interest and penalties are paid, such tax, penalties and interest shall be a lien upon: (a) the severed forest products, (b) the forest products assembled for shipment or (c) any products manufactured therefrom and shall remain a lien upon all such products until the applicable tax, together with interest and penalties, if any, has been paid or until such forest products or products manufactured therefrom has been sold by the manufacturer, shipper, or severer.

Historical Notes

Derived from VR630-19-1603, eff. January 1, 1985.

Statutory Authority

§§ 58.1-203 and 58.1-1603 of the Code of Virginia.

                    
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