58.1-1602 - Levy of tax for forest conservation.

§ 58.1-1602. Levy of tax for forest conservation.

To provide further for the conservation of the natural resources of theCommonwealth by the protection and development of forest resources andreforestation of forest lands, there is hereby levied, in addition to allother taxes imposed, a forest products tax. The tax shall be paid by everyperson engaged in this Commonwealth in business as a manufacturer or shipperof forest products for sale, profit, or commercial use.

(Code 1950, § 58-838.2; 1970, c. 770; 1984, c. 675.)