MARVIN MANDEL, Governor                                     713

part I of this subtitle.
The only other changes made are in style.

4-1019. REPORT OF BUYERS OR SELLERS OF OYSTER SHELLS
REQUIRED.

ANY PERSON BUYING OR SELLING OYSTER SHELLS SHALL
REPORT TO THE DEPARTMENT, AT TIMES THE DEPARTMENT
PRESCRIBES BY RULE OR REGULATION, EVERY PURCHASE OR
SALE OF OYSTER SHELLS, STATING THE NUMBER OF BUSHELS
PURCHASED OR SOLD, THE DATE OF SALE, THE NAME AND
ADDRESS OF THE OTHER PARTY TO THE TRANSACTION, AND ANY
OTHER INFORMATION THE DEPARTMENT PRESCRIBES BY RULE OR
REGULATION.

REVISOR'S NOTE: This section presently appears as
Article 66C, section 13F of the Code. The
phrase "firm or corporation" is proposed
for deletion in light of the definition of
"person" set forth in section 4-101 (j) of
this Article. The only other changes made
are in style.

4-1020. OYSTER TAXES.

(A)    INSPECTION TAX FOR MARYLAND OYSTERS. - AN
INSPECTION TAX OF FIVE CENTS PER BUSHEL SHALL BE
LEVIED UPON ANY OYSTER CAUGHT IN THE WATERS OF THE
STATE, UNLOADED FROM VESSELS AT THE PLACE IN THE STATE
WHERE THE OYSTERS ARE NO FURTHER SHIPPED IN BULK BY
VESSEL. THE OYSTER BUYER SHALL PAY THIS TAX WEEKLY TO
THE DEPARTMENT.

(B)    INSPECTION TAX ON IMPORTED OYSTERS. - AN
INSPECTION TAX OF ONE CENT FEE BUSHEL SHALL BE LEVIED
UPON OYSTERS CAUGHT OUTSIDE THE WATERS OF THE STATE
AND IMPORTED INTO THE STATE. THE OYSTER BUYER SHALL
PAY THIS TAX AT THE POINT WHERE THE OYSTERS ARE TO BE
SHIPPED NO FURTHER IN BULK. THE BUYER SHALL PAY THIS
TAX WEEKLY TO THE DEPARTMENT.

(C)     PERMIT AND INSPECTION TAX ON EXPORTED
OYSTERS. - A SEPARATE PERMIT SHALL BE OBTAINED FOR
SHIPPING EACH CARGO, TRUCKLOAD, OR OTHER CONSIGNMENT
OF OYSTERS IN THE SHELL OUT OF THE STATE. AN
INSPECTION TAX OF TEN CENTS PER BUSHEL SHALL BE LEVIED
UPON MARKETABLE OYSTERS SHIPPED IN THE SHELL TO ANY
PLACE OUTSIDE THE STATE AND THE SHIPPER SHALL PAY THE
TAX WHEN THE PERMIT REQUIRED BY THIS SUBSECTION IS
ISSUED. THE TAX IMPOSED BY THIS SUBSECTION SHALL BE