§ 58.1-1613. Returns and payment of tax on unmanufactured products shipped or sold for shipping out of the Commo...
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.)
Sections: Previous 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 58.1-1620 NextLast modified: April 3, 2009