reglab/housing_qa huggingface dataset:
VA Code § 58.1-1510 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 15 - Virginia Aircraft Sales and Use Tax|§ 58.1-1510. Civil penalties

When any person fails to make any return or pay the full amount of tax required by § 58.1-1502 within thirty days of the required filing and payment date, there shall be imposed, in addition to other penalties provided herein, a penalty to be added to the tax, in the amount of six percent of the unpaid tax. An additional six percent of the tax due shall be charged for each additional thirty-day period, or fraction thereof during which the failure to make any return or pay the full amount of tax continues. Such additional penalty shall not exceed thirty percent, in the aggregate.If any such failure is due to providential or other good cause, shown to the satisfaction of the Commissioner, the return, with remittance, may be accepted exclusive of such penalties but with interest charged at a rate equal to that established pursuant to § 58.1-15.In the case of a false or fraudulent return, where willful intent exists to defraud this Commonwealth of any tax due under this chapter, or in the case of willful failure to file a return with the intent to defraud this Commonwealth of any such tax, a penalty of fifty percent of the amount of the proper tax shall be assessed. It shall be prima facie evidence of intent to defraud this Commonwealth of any tax due under this chapter when any purchaser or user of an aircraft reports the sale price or current market value of his aircraft, as the case may be, at fifty percent or less of the actual amount. It shall also be prima facie evidence of intent to defraud the Commonwealth of any tax due under this chapter when any dealer reports the gross receipts collected from the lease, charter or other use of aircraft at fifty percent or less of the actual amount received for such lease, charter or use.All penalties and interest imposed by this chapter shall be payable by the dealer, purchaser or user of the aircraft and shall be collected by the Commissioner in the same manner as if they were a part of the tax imposed.Interest, at a rate determined in accordance with § 58.1-15, on the unpaid amount of the tax from the day after the last day for timely filing and payment of the tax shall accrue until the same is paid.Code 1950, §§ 58-685.29:1, 58-685.30; 1974, c. 431; 1975, c. 424; 1977, cc. 245, 396; 1984, c. 675; 1991, cc. 316, 331.
VA Code § 58.1-1600 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 16 - Forest Products Tax|§ 58.1-1600. Short title

This chapter shall be known and may be cited as the "Forest Products Tax Act."1984, c. 675.
VA Code § 58.1-1601 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 16 - Forest Products Tax|§ 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.Code 1950, § 58-838.1; 1970, c. 770; 1984, c. 675; 2015, c. 170.
VA Code § 58.1-1602 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 16 - Forest Products Tax|§ 58.1-1602. Levy of tax for forest conservation

A. To provide further for the conservation of the natural resources of the Commonwealth by the protection and development of forest resources and reforestation of forest lands, there is hereby levied, in addition to all other taxes imposed, a forest products tax on all forest products. The tax shall be paid once on any forest product. Unless the tax has previously been paid by a severer, the tax shall be paid by the first manufacturer using, consuming, processing, or storing the forest products for sale or shipment out-of-state. No manufacturer shall be liable for the tax if the manufacturer has received proper documentation from a severer that the tax has been paid as provided in subsection B. A severer that sells or delivers forest products to any person that is not a manufacturer registered for the forest products tax shall be liable for the tax. A signed agreement, bill of sale, or invoice between the severer and a manufacturer stating that the manufacturer is registered and liable for the tax on any forest products sold or delivered to the manufacturer shall relieve the severer of liability for the tax on such forest products.B. Each manufacturer purchasing or receiving forest products upon which the tax imposed by this chapter has been paid shall obtain written documentation of the payment, such as a signed agreement, bill of sale, or invoice, from the severer showing or including (i) the severer's name, address, and Virginia forest products tax registration number; (ii) the date of sale or delivery; (iii) a description of the products sold or delivered; and (iv) a statement that the Virginia forest products tax has been paid with regard to the forest products sold or delivered.C. Any out-of-state manufacturer may register to pay the forest products tax and shall be liable for the tax until, upon his request or otherwise, his registration is terminated by the Department.Code 1950, § 58-838.2; 1970, c. 770; 1984, c. 675; 2015, c. 170.
VA Code § 58.1-1603 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 16 - Forest Products Tax|§ 58.1-1603. Lien

Such tax, together with interest and penalties imposed by this chapter, shall be a lien upon the forest products so severed or assembled for shipment, and upon the product manufactured therefrom, until the tax shall have been paid, or until such forest product or the product manufactured therefrom shall have been sold by the manufacturer thereof.Code 1950, § 58-838.4; 1970, c. 770; 1984, c. 675.
VA Code § 58.1-1606 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 16 - Forest Products Tax|§ 58.1-1606. Optional rates for certain manufacturers and severers

Notwithstanding the provisions of §§ 58.1-1604 and 58.1-1605, any manufacturer of rough lumber who during any one calendar year, manufactures 500,000 or less board feet may elect to pay a flat tax of $460 when the amount cut is between 500,000' and 300,000', and a flat tax of $230 when the amount cut is 300,000 board feet or less. The tax shall be payable to the Department within thirty days after December 31 of each year and the manufacturer shall submit to the Department with said tax, forms prescribed by the Department, certifying that he had actually manufactured a quantity of rough lumber in accordance with the foregoing schedule during the preceding calendar year.Any person who severs for sale 100 or less cords of fuel wood, or 500 or less posts for fish net poles, during any one calendar year may elect to pay the tax due within the thirty days after December 31 of each year and submit to the Department with said tax, forms prescribed by the Department, certifying the quantity of product severed during the preceding calendar year.Such manufacturer or severers shall not be required to keep and preserve such records as are required in § 58.1-1617.Code 1950, § 58-838.8; 1956, c. 61; 1970, c. 770; 1972, c. 316; 1983, c. 109; 1984, c. 675.
VA Code § 58.1-1607 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 16 - Forest Products Tax|§ 58.1-1607. Limitation on tax for certain manufacturers taxable under § 58.1-1605

Manufacturers taxed pursuant to the provisions of § 58.1-1605 shall not in any one calendar year of a biennium be liable for a tax under this chapter in excess of sixty dollars when the amount of rough lumber manufactured is 500,000 board feet or less, or in excess of thirty dollars when the amount of rough lumber manufactured is 300,000 board feet or less. Any tax collected in excess of such amounts shall be promptly refunded by the Tax Commissioner to the taxpayer who has paid such excess.Code 1950, § 58-838.8; 1956, c. 61; 1970, c. 770; 1972, c. 316; 1983, c. 109; 1984, c. 675.
VA Code § 58.1-1608 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 16 - Forest Products Tax|§ 58.1-1608. Exemptions

A. The tax levied by this chapter shall not apply to individual owners of timber who occasionally sever or cut such timber from their own premises. Such owners, however, in order to qualify for the exemption must use the timber in the construction or repair of their own structures, buildings, or improvements, or for their home consumption, or in the processing of their own farm products.B. The tax imposed by this chapter shall apply to any forest products severed from land owned either by this Commonwealth or the United States, where the forest products severed enter commercial channels of trade for competitive markets. Such tax shall not apply to forest products severed from land owned by this Commonwealth and used by state educational institutions for experimentation in and teaching of forestry where severance is necessary for or incidental to such experimentation and teaching.Code 1950, §§ 58-838.6, 58-838.19; 1952, c. 462; 1984, c. 675.
VA Code § 58.1-1610 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 16 - Forest Products Tax|§ 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.
VA Code § 58.1-1611 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 16 - Forest Products Tax|§ 58.1-1611. Allocation of tax to localities

Notwithstanding the provisions of §§ 58.1-1609 and 58.1-1610, fifty percent of tax collected within any county or city shall be allocated for expenditure within such county or city. Such sums shall be used within such county or city for the same purposes for which the tax was levied. Any sums not so expended within a two-year period shall revert to the "Reforestation of Timberlands State Fund" for expenditure on a statewide basis at the end of each fiscal year.Code 1950, § 58-838.7:1; 1971, Ex. Sess., c. 179; 1978, c. 72; 1981, c. 372; 1984, cc. 675, 750.
VA Code § 58.1-1612 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 16 - Forest Products Tax|§ 58.1-1612. Returns to be filed by manufacturer and severers; time of payment of tax

Every manufacturer or severer liable for the forest products tax, within 30 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 severed, used, consumed, processed, or stored during the preceding quarter upon which the person is liable for the tax;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; and4. 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 or severer liable for the tax shall pay to the Department the forest products tax on 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; 2015, c. 170.
VA Code § 58.1-1615 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 16 - Forest Products Tax|§ 58.1-1615. When Department may make return for delinquent taxpayer; penalty

If any person fails to make any return herein required, the Department may issue written notice, by registered mail, to such person to make such return forthwith. If such person fails or refuses to make such return, within thirty days from the date of such notice, then the Department may make such return upon such information as it may reasonably obtain, and shall assess the taxes due thereon, and add a penalty equalling twenty-five percent of such tax due and interest determined in accordance with § 58.1-15 from the date such taxes were due.Code 1950, § 58-838.15; 1977, c. 396; 1984, c. 675.
VA Code § 58.1-1616 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 16 - Forest Products Tax|§ 58.1-1616. Absconding taxpayer

If the Department finds that a person liable for tax under any provision of this chapter designs quickly to depart from the Commonwealth or to remove his property therefrom, or to conceal himself or his property therein, or to do any other act tending to prejudice or to render wholly or partly ineffectual proceedings to collect such tax unless such proceeding be brought without delay, the Department shall cause notice of such finding to be given such person together with a demand for an immediate return and immediate payment of such tax. Thereupon such tax shall become immediately due and payable. If such person is not in default of making such return or paying any tax prescribed by this chapter, and furnishes evidence satisfactory to the Department in accordance with regulations which shall be prescribed by the Department, that he will duly return and pay the tax to which the Department's findings relate, then such tax shall not be payable prior to the time otherwise fixed for payment.Code 1950, § 58-838.18; 1984, c. 675.
VA Code § 58.1-1617 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 16 - Forest Products Tax|§ 58.1-1617. Records to be kept

It shall be the duty of every manufacturer and severer to keep and preserve records and other such books or accounts as may be necessary to determine the amount of tax for which it is liable, under the provisions of this chapter. Such records shall be organized so that the forest products handled are grouped into classifications that conform to the various tax rates levied by this chapter. Such records and books shall be kept and preserved for a period of three years and shall be open for examination at any time by the Department or its duly authorized agents.Code 1950, § 58-838.10; 1970, c. 770; 1984, c. 675; 2015, c. 170.
VA Code § 58.1-1618 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 16 - Forest Products Tax|§ 58.1-1618. Penalty for failure to make return, keep records, or permit examination of records

Any person subject to the provisions of this chapter who fails to make the returns, refuses to permit examination of his records by the Department or its duly authorized agents, or fails to keep the records as required herein shall be guilty, upon conviction, of a Class 2 misdemeanor. Each month of failure to make such returns or keep such records and each refusal of a written demand of the Department to examine, inspect or audit such records shall constitute a separate offense.Code 1950, §§ 58-838.11, 58-838.12; 1984, c. 675; 1992, c. 763.
VA Code § 58.1-1619 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 16 - Forest Products Tax|§ 58.1-1619. Penalty and interest for failure to pay tax when due

Any person who fails to pay the tax herein levied within the time required by this chapter shall pay, in addition to the tax a penalty of five percent of the amount of tax due. Six months from the date at which the tax herein levied became due and payable, interest shall be assessed upon the entire amount due in accordance with § 58.1-15. Such penalty and interest shall be assessed and collected as a part of the tax.Code 1950, § 58-838.14; 1977, c. 396; 1984, c. 675.
VA Code § 58.1-1620 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 16 - Forest Products Tax|§ 58.1-1620. Refunds and deficiency payments; penalty for deficiency

As soon as practicable after the return is filed, the Department shall examine it and ascertain the proper amount of the tax due as shown by the return. If the amount paid is greater than the amount due, as shown by the return, the excess shall be refunded to the taxpayer, or credited on any deficiency previously due by the taxpayer, under such rules and regulations as the Department shall adopt and promulgate. All refunds made under this section, or under any other section of this chapter, shall be paid out of the special funds created by §§ 58.1-1609 and 58.1-1610. If the amount paid is less than the amount due, as shown by the return, the Department shall immediately notify the taxpayer of such deficiency and shall add thereto such penalty and interest as required by § 58.1-1619.Code 1950, § 58-838.13; 1984, c. 675.
VA Code § 58.1-1621 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 16 - Forest Products Tax|§ 58.1-1621. Proceedings in case of previous incorrect payments

Whenever the Department, in examining and auditing the records of any taxpayer, or from other information, shall ascertain that the amount, or amounts, previously paid by any taxpayer for any period, is incorrect, the Department shall compute the correct amount of tax due. If it appears that the amount paid by the taxpayer is in excess of the correct amount due, such excess shall be refunded to the taxpayer under the rules and regulations of the Department. If it appears that the amount paid by such taxpayer is less than the amount due, the Department shall compute the amount of such deficiency and shall notify the taxpayer, and shall demand payment therefor. If such deficiency is not paid within thirty days from the date of such demand, the Department shall make an assessment against the taxpayer of the amount due and shall add a penalty of one-half of one percent per month from the date such taxes, or any part thereof, became due; provided, however, that if the Department be of the opinion that there was a wilful or fraudulent intent by the taxpayer to evade the tax due, it may assess a penalty of twenty-five percent of the tax.Code 1950, § 58-838.16; 1984, c. 675.
VA Code § 58.1-1700 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 17 - Miscellaneous Taxes|§ 58.1-1700. Title

This article shall be known and may be cited as the "Virginia Soft Drink Excise Tax Act."Code 1950, § 58-404.02; 1977, c. 616; 1979, c. 134; 1984, c. 675.
VA Code § 58.1-1701 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 17 - Miscellaneous Taxes|§ 58.1-1701. Definition

As used in this article, unless the context clearly shows otherwise, "wholesaler or distributor" means any person, firm or corporation who manufactures or sells at wholesale carbonated soft drinks to retail dealers for the purpose of resale only or who sells at wholesale to institutional, commercial or industrial users or who distributes such drinks to chain stores.Code 1950, § 58-404.02; 1977, c. 616; 1979, c. 134; 1984, c. 675.
VA Code § 58.1-1702 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 17 - Miscellaneous Taxes|§ 58.1-1702. Tax levied

There is hereby levied, in addition to all other taxes now imposed by law, a state excise tax on every wholesaler or distributor of carbonated soft drinks. The tax shall be based upon the gross receipts of each wholesaler or distributor from the sale of such soft drinks and shall be determined according to the following schedule:1. The tax shall be $50 if gross receipts do not exceed $100,000;2. The tax shall be $100 if gross receipts exceed $100,000 but do not exceed $250,000;3. The tax shall be $250 if gross receipts exceed $250,000 but do not exceed $500,000;4. The tax shall be $750 if gross receipts exceed $500,000 but do not exceed $1,000,000;5. The tax shall be $1,500 if gross receipts exceed $1,000,000 but do not exceed $3,000,000;6. The tax shall be $3,000 if gross receipts exceed $3,000,000 but do not exceed $5,000,000;7. The tax shall be $4,500 if gross receipts exceed $5,000,000 but do not exceed $10,000,000;8. The tax shall be $7,200 if gross receipts exceed $10,000,000 but do not exceed $25,000,000;9. The tax shall be $18,000 if gross receipts exceed $25,000,000 but do not exceed $50,000,000; and10. The tax shall be $33,000 if the gross receipts exceed $50,000,000.Code 1950, § 58-404.02; 1977, c. 616; 1979, c. 134; 1984, c. 675; 2002, c. 15.
VA Code § 58.1-1703 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 17 - Miscellaneous Taxes|§ 58.1-1703. Collection

The excise tax levied by this article shall be collected annually by the Department of Taxation in the same manner as the income tax imposed under Chapter 3 (§ 58.1-300 et seq.) of this title, as provided by rules and regulations promulgated by the Tax Commissioner.Code 1950, § 58-404.02; 1977, c. 616; 1979, c. 134; 1984, c. 675.
VA Code § 58.1-1704 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 17 - Miscellaneous Taxes|§ 58.1-1704. Tax segregated for state taxation

The excise tax levied by this article is hereby segregated for state taxation only and no county, city, town or political subdivision of this Commonwealth shall impose a tax on such wholesalers or distributors measured by gross receipts, except as provided in Chapter 37 (§ 58.1-3700 et seq.) of this title.Code 1950, § 58-404.02; 1977, c. 616; 1979, c. 134; 1984, c. 675.
VA Code § 58.1-1705 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 17 - Miscellaneous Taxes|§ 58.1-1705. Disposition of proceeds

All moneys collected pursuant to this article, minus the necessary expenses of the Department of Taxation for the administration of this tax, as certified by the Commissioner, shall be deposited into the Litter Control and Recycling Fund established pursuant to § 10.1-1422.01.1995, c. 417.
VA Code § 58.1-1706 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 17 - Miscellaneous Taxes|§ 58.1-1706. Title

This article shall be known and may be cited as the "Virginia Litter Tax Act."Code 1950, § 10-201.1; 1976, c. 757; 1977, c. 616; 1981, c. 173; 1984, c. 675.