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714 LAWS OF MARYLAND [Ch. 4
LEVIED IN ADDITION TO EVERY OTHER TAX IMPOSED ON
OYSTERS.
(D) SEVERANCE TAX ON MARYLAND OYSTERS; USE OF
FUNDS FOR REPLETION OF NATURAL OYSTER BARS. - A
SEVERANCE TAX OF 20 CENTS PER BUSHEL SHALL BE LEVIED
UPON EVERY BUSHEL OF OYSTERS CAUGHT WITHIN THE LIMITS
OF THE NATURAL OYSTER BARS OF THE STATE EXCLUSIVE OF
THE POTOMAC RIVER. THE OYSTER BUYER OR RECEIVER SHALL
PAY THE TAX WEEKLY TO THE DEPARTMENT FOR DEPOSIT TO
THE CREDIT OF THE FISHERIES RESEARCH AND DEVELOPMENT
FUND. THIS SECTION DOES NOT PREVENT ANY PERSON
LICENSED TO CATCH OYSTERS IN THE STATE FROM SELLING
HIS OYSTERS IN THE SHELL DIRECTLY TO A CONSUMER IN THE
STATE. IF THE CONSUMER IS A LICENSED BUYER OF
OYSTERS, HE SHALL ASSUME THE OBLIGATIONS PLACED BY
THIS SUBSECTION ON THE FIRST BUYER OF THE OYSTERS TO
REMIT THE TAX TO THE DEPARTMENT. HOWEVER, IF THE
CONSUMER IS NOT A LICENSED BUYER OF OYSTERS, THE
SELLER OF OYSTERS SHALL ASSUME THIS OBLIGATION.
(E) DISPOSITION OF TAXES COLLECTED. - ALL TAXES
COLLECTED UNDER THIS SECTION SHALL BE CREDITED TO THE
FISHERIES RESEARCH AND DEVELOPMENT FUND AND USED ONLY
FOR THE REPLETION OF THE NATURAL OYSTER BARS OF THE
STATE.
(F) ENFORCEMENT OF UNPAID TAXES. - THE
DEPARTMENT, THROUGH THE ATTORNEY GENERAL, MAY COLLECT
UNPAID TAXES PROVIDED FOR IN THIS SECTION IN THE SAME
MANNER AS OTHER UNPAID TAXES DUE THE STATE ARE
COLLECTED. IN ADDITION, THE DEPARTMENT MAY SEIZE AND
HOLD ANY BOAT, TRUCK, OR OTHER VEHICLE IN WHICH ANY
OYSTERS WERE OR ARE TRANSPORTED UNTIL THE TAXES ARE
PAID.
REVISOR'S NOTE: Subsection (a) presently appears
as Article 66C, section 711(a) of the Code.
Subsection (b) presently appears as section
711(b)
In subsection (c) which presently appears
as Article 66C, section 711(c), the term
"merchantable" is proposed for deletion and
"marketable" is substituted therefor in
light of the policy explained in the
revisor's note of section 4—1015, supra.
Subsection (d) presently appears as Article
66C, section 711(d) of the Code.
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