§ 58.1-1612. Returns to be filed by manufacturer; time of payment of tax
Every manufacturer, within thirty days after the expiration of each quarter, expiring respectively on the last day of March, June, September, and December of each year, shall file with the Department a return on forms prescribed by the Department showing:
1. The kinds and gross quantity of forest products manufactured during the preceding quarter;
2. The county or counties in which such products were severed from the soil;
3. The gross quantity of forest products severed from soil outside this Commonwealth; and
4. Other reasonable and necessary information pertaining thereto as the Department may require for the proper enforcement of the provisions of this chapter.
At the time of rendering such quarterly returns, the manufacturer shall pay to the Department the forest products tax imposed by this chapter, with respect to all forest products severed from the soil in this Commonwealth and embraced in such return.
(Code 1950, § 58-838.8; 1956, c. 61; 1970, c. 770; 1972, c. 316; 1983, c. 109; 1984, c. 675.)
Sections: Previous 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 58.1-1618 58.1-1619 NextLast modified: April 3, 2009