CHAPTER 107

An Act to amend the Code of Virginia by adding a section numbered
58-838.5:1 to require annual registration of certain persons subject
to the forest products tax; to provide for a registration fee and
disposition of the same.

[S B 163] -

Approved February 22, 1956

Be it enacted by the General Assembly of Virginia:

‘1. That the Code of Virginia be amended by adding a section numbered
58-838.5 :1 as follows:

§ 58-838.5:1. All persons, producers or manufacturers subject to
the forest products tax, other than a natural person severing timber from
his own land, shall during the month of January, beginning with the
January following the effective date of this section, register annually with
the commissioner of revenue for the county or city where he resides or
where his principal place of business is located, or if none in the State,
in any county where he is engaged in any operations making him subject
to the forest products tax, and pay a registration fee of one dollar, pro-
vided, that one such registration and payment of fee shall cover all of
such person’s operations anywhere in the State for the license year; pro-
vided the registration shall not be required for the agent, servant or em-
ployees of an individual severing or having severed timber from his lands.

The commissioner of the revenue shall issue to each person so regis-
tering a certificate of registration, on a form to be furnished by the State
Tax Commissioner; and upon request of the registrant shall issue dupli-
cates of such certificate upon payment of a fee of twenty-five cents for
each such duplicate.

The registration fees collected under the provisions of this section
ull be pele into the State treasury and credited to the forest products

x fund.