1782                                            LAWS OF MARYLAND                                [Ch. 6

SEC. 10-406. EXCISE TAX.

(A)    EXCISE TAX ON APPLES SOLD REQUIRED;
EXCEPTION.

AN EXCISE TAX OF ONE CENT PER BUSHEL IS LEVIED ON
ALL COMMERCIAL APPLES GROWN AND SOLD IN THE STATE.
HOWEVER, THE FIRST 500 BUSHELS OF APPLES SOLD BY ANY
GROWER IN ANY ONE CROP SEASON SHALL BE EXEMPT FROM
THIS TAX.

(B)   TIME OF PAYMENT OF EXCISE TAX.

THE EXCISE TAX SHALL BE DUE AND PAYABLE AS
FOLLOWS: 50 PERCENT NOT LATER THAN DECEMBER 31 OF
EACH YEAR; THE BALANCE NOT LATER THAN MAY 31 OF THE
FOLLOWING YEAR.

(C)   PAYMENT FOR APPLES SOLD AFTER MAY 31.

ANY COMMERCIAL APPLES OF A CROP SEASON WHICH ARE
SOLD AFTER MAY 31 OF THE FOLLOWING YEAR SHALL BE
REPORTED TO THE COMMISSION AND THE EXCISE PAID WITHIN
20 DAYS AFTER THE END OF THE MONTH IN WHICH THE SALE
IS MADE. THE EXCISE TAX SHALL BE PAID TO THE
COMMISSION. THE COMMISSION PROMPTLY SHALL PAY IT INTO
THE STATE TREASURY TO THE CREDIT OF THE APPLE
MERCHANDISING FUND.

REVISOR'S NOTE: Subsection (a) presently appears
as Art. 97, §74 of the Code. The present
reference to apples "sold into the channels
of commerce" is proposed for deletion as
unnecessary. The present reference to the
1947 harvest is proposed for deletion as
obsolete.

Subsection (b) and (c) presently appear as
Art, 97, §76 of the Code.

The only other changes made are in style.
SEC. 10-407. UNPAID EXCISE TAX.

THE TAX IMPOSED BY THIS SUBTITLE AND UNPAID ON THE
DATE IT IS DUE AND PAYABLE SHALL BEAR INTEREST AT THE
RATE OF ONE PERCENT PER MONTH AFTER THE DUE DATE UNTIL
PAYMENT. IF ANY GROWER DEFAULTS IN ANY PAYMENT OF THE
TAX OR INTEREST ON IT, THE AMOUNT SHALL BE COLLECTED
BY CIVIL ACTION IN THE NAME OF THE STATE, AND THE
PERSON ADJUDGED IN DEFAULT SHALL PAY THE COST OF THE