58.1-1612 - Returns to be filed by manufacturer; time of payment of tax. - Virginia Statutes

§ 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 Decemberof each year, shall file with the Department a return on forms prescribed bythe Department showing:

1. The kinds and gross quantity of forest products manufactured during thepreceding 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 thisCommonwealth; and

4. Other reasonable and necessary information pertaining thereto as theDepartment may require for the proper enforcement of the provisions of thischapter.

At the time of rendering such quarterly returns, the manufacturer shall payto the Department the forest products tax imposed by this chapter, withrespect to all forest products severed from the soil in this Commonwealth andembraced in such return.

(Code 1950, § 58-838.8; 1956, c. 61; 1970, c. 770; 1972, c. 316; 1983, c.109; 1984, c. 675.)