Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-1601
Definitions
As used in this chapter, unless the context clearly shows otherwise:
"Fixed place of business" means a mill, plant, yard, or other location at which occurs a regular and continuous course of dealing. The use of portable machinery or equipment alone at the place of severance of forest products does not constitute a fixed place of business.
"F.o.b. loading out point" means loaded on a railroad car, loaded on a barge or boat, or delivered to place of use by truck.
"Forest product" means wood, derived from trees severed in Virginia for commercial purposes, of any type or form, including but not limited to logs, timber, pulpwood, excelsior wood, chemical wood, woodchips, biomass chips, fuel chips, mulch, bolts, billets, crossties, switch ties, poles, piles, fuel wood, posts, all cooperage products, tanbark, mine ties, mine props, and all other types of forest products used in mines.
"Manufacturer" means any person that for commercial purposes at a fixed place of business (i) processes forest products into various sizes and forms, including chips; (ii) processes forest products into other products; (iii) uses or consumes forest products; or (iv) stores forest products for sale or shipment out of state.
"Shipper" means any person in this Commonwealth that sells or ships outside the Commonwealth by railroad, truck, barge, boat, or any other means of transportation any forest product in an unmanufactured condition, whether as owner, lessee, woodyard operator, agent, or contractor.
"Severer" means any person in this Commonwealth that fells, cuts, or otherwise separates timber or any other such forest product from the soil.
Source: view the official text
Nearby sections (25 sections)
- 58.1-1500 · Title
- 58.1-1501 · Definitions
- 58.1-1502 · Tax levied
- 58.1-1503 · Basis of tax; estimate of tax; penalty for misrepresentation
- 58.1-1504 · Credit against tax
- 58.1-1505 · Exemptions
- 58.1-1506 · Time for payment of tax
- 58.1-1507 · Election by commercial dealer; revocation; eligibility
- 58.1-1508 · Retention of documents; examination by Commissioner
- 58.1-1509 · Disposition of funds
- 58.1-1510 · Civil penalties
- 58.1-1600 · Short title
- 58.1-1601 · Definitions
- 58.1-1602 · Levy of tax for forest conservation
- 58.1-1603 · Lien
- 58.1-1604 · Tax rates
- 58.1-1605 · Alternative for rates
- 58.1-1606 · Optional rates for certain manufacturers and severers
- 58.1-1607 · Limitation on tax for certain manufacturers taxable under §…
- 58.1-1608 · Exemptions
- 58.1-1609 · Payment, collection, and disposition of tax
- 58.1-1610 · Alternative payment, collection and disposition of tax
- 58.1-1611 · Allocation of tax to localities
- 58.1-1612 · Returns to be filed by manufacturer and severers; time of…
- 58.1-1615 · When Department may make return for delinquent taxpayer;…