58.1-1605 - Alternative for rates.
§ 58.1-1605. Alternative for rates.
On or before November 1, in the last year of each biennium, the StateForester shall submit to the Governor a report of the total revenuescollected from the forest products tax for the immediately preceding twoyears. If the General Assembly fails to appropriate for such next bienniumfrom the general fund for the reforestation of timberland activity a sumwhich equals or exceeds such revenues, the tax hereby imposed shall,beginning on July 1 of such next biennium, be at the rates set forth below.Such rates shall remain in effect until an appropriation from the generalfund for any biennium equals or exceeds the revenues actually collected fromthis tax for the immediately preceding biennium at the rates imposed by §58.1-1604.
1. On pine lumber in its various sizes and forms, including railroad switchties, bridge timber, and dimension stock the rate per 1000 board feet measureshall be 15" cents "; or at the election of the taxpayer, 2 6/10 cents per ton ofpine logs received.
2. On hardwood, cypress, and all other species of lumber the rate per 1000board feet measure shall be 22 1/2" cents "; or at the election of the taxpayer, 4cents per ton of logs received.
3. On timber sold as logs and not converted into lumber or other products inthis Commonwealth, the rate per 1000 log feet scale, International 1/4" KerfRule, shall be 15 cents on pine and 22 1/2 cents on other species; or at theelection of the taxpayer, 2 6/10 cents per ton of pine logs received; and 4cents per ton of logs of other species received.
4. On logs to be converted into veneer the rate per 1000 board feet logscale, International 1/4" Kerf Rule, shall be 15 cents for pine, and 22 1/2cents for other species; or at the election of the taxpayer, 2 6/10 cents perton of pine logs received; and 4 cents per ton of logs of other speciesreceived.
5. On pulpwood, excelsior wood, chemical wood, bolts or billets, fuel wood,tanbark, and other products customarily sold by the cord, the rate perstandard cord of 128 cubic feet shall be 7 1/2 cents for pine and 11 1/4cents per cord on all other species; or at the election of the taxpayer, 26/10 cents per ton of pine logs received; and 4 cents per ton of logs ofother species received.
6. On chips manufactured from roundwood and customarily sold by the pound,the rate per 100 pounds shall be 0.156 cents for pine and 0.234 cents forother species.
7. On railroad crossties, the rate shall be one-half cent per piece onspecies of pine and one cent per piece on all other species; or at theelection of the taxpayer, 2 6/10 cents per ton of pine logs received; and 4cents per ton of logs of other species received.
8. On posts, mine ties, mine props, round mine collars, and other types oftimber used in connection with mining and ordinarily sold by the piece, therate per 100 pieces shall be as follows: 6 cents for pine and 9 cents forother species, where each piece is 4' or less in length; 9 3/4 cents for pineand 14 1/4 cents for other species, where each piece is more than 4' inlength but not over 8' in length; and 12 cents for pine and 18 cents forother species, where each piece is more than 8' in length. If the taxpayer soelects, he may pay the taxes due on the abovementioned forest products at therate of 16 1/2 cents per 1000 lineal feet for pine and 24 3/4 cents for otherspecies; or at the election of the taxpayer, 2 6/10 cents per ton of pinelogs received; and 4 cents per ton of logs of other species received.
9. On piling and poles of all types the rate shall equal two-sevenths of onepercent of invoice value f.o.b. loading out point; or at the election of thetaxpayer, 2 6/10 cents per ton of pine logs received; and 4 cents per ton oflogs of other species received.
10. On keg staves the rate per standard 400-inch bundle shall be 1 1/2" cents "; therate per 100 keg heads shall be 4 1/2" cents "; and on tight cooperage, 4 1/2 centsper 100 staves and 9 cents per 100 heads; or at the election of the taxpayer,2 6/10 cents per ton of pine logs received; and 4 cents per ton of logs ofother species received.
11. On any other type of forest product not herein enumerated, severed orseparated from the soil the Commissioner shall determine a fair unit taxrate, based on the cubic foot wood volume relationship between the productand the cubic foot volume of 1000 board feet measure of pine lumber when theproduct is pine or on the unit rate of hardwood lumber when the product is aspecies other than pine.
(Code 1950, § 58-838.5:2; 1971, Ex. Sess., c. 179; 1978, c. 72; 1981, c. 372;1984, cc. 675, 715; 1998, c. 420.)