§ 58.1-1610. Alternative payment, collection and disposition of tax
A. All taxes collected by the Department of Taxation pursuant to § 58.1-1605 shall be paid into the state treasury. The Comptroller shall credit such taxes as special revenues to the "Protection and Development of Forest Resources of the State Fund" of the Department of Forestry for expenditure solely for the protection and development of the forest resources of the Commonwealth, to be used for raising, planting, and propagating seedling trees, both hardwood and softwood, forest fire protection, forestry education of the public in the use of forest harvesting methods, and rendering forestry service to timber landowners of the Commonwealth. No portion of such special revenues shall revert to the general fund of the Commonwealth at the end of any fiscal year.
B. The costs of collecting the taxes levied hereby shall be paid out of the special fund created by this section to the Department.
(Code 1950, § 58-838.7:1; 1971, Ex. Sess., c. 179; 1978, c. 72; 1981, c. 372; 1984, cc. 675, 750; 1990, c. 196.)
Sections: Previous 58.1-1603 58.1-1604 58.1-1605 58.1-1606 58.1-1607 58.1-1608 58.1-1609 58.1-1610 58.1-1611 58.1-1612 58.1-1613 58.1-1614 58.1-1615 58.1-1616 58.1-1617 NextLast modified: April 16, 2009