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Session Laws, 1975
Volume 716, Page 743   View pdf image
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MARVIN MANDEL, Governor

743

re-enacted, with amendments, to read as follows:

Article — Natural Resources

4-1020.

[(a) An inspection tax of 5 cents per bushel shall
be levied on 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)](A) An inspection tax of 1 cent per 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)](B) 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 10 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] AND SHALL BE PAID
BY THE SHIPPER. The tax imposed by this subsection shall
be levied in addition to every other tax imposed on
oysters.

[(d)](C) A severance tax of [20] 25 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 [[ACCORDING TO SCHEDULES
WITHIN RULES AND REGULATIONS ADOPTED BY THE DEPARTMENT]].
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)](D) 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.

 

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Session Laws, 1975
Volume 716, Page 743   View pdf image
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