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LAWS OF MARYLAND

Ch. 177

Article — Natural Resources

Section 4-1016(e), 4-1017(c), and 4-1020(e) and (f)

Annotated Code of Maryland

(1974 Volume and 1975 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Sections 4-1017(c) and (d) , respectively,
of Article - Natural Resources, of the Annotated Code of
Maryland (1974 Volume and 1975 Supplement) be and they
are hereby renumbered to be Sections 4—1017(d) and (e),
respectively.

SECTION 2. AND BE IT FURTHER ENACTED, That Section
4-1020(e) of Article - Natural Resources, of the
Annotated Code of Maryland (1974 Volume and 1975
Supplement) be and it is hereby renumbered to be Section
4-1020(g).

SECTION 3. AND BE IT FURTHER ENACTED, That new
Sections 4-1016 (e) , 4-1017(c), and 4-1020(e) and (f) be
and they are hereby added to Article - Natural Resources,
of the Annotated Code of Maryland (1974 Volume and 1975
Supplement) to read as follows:

Article — Natural Resources

4-1016.

(E) THE DEPARTMENT MAY NOT ISSUE AN OYSTER BUYER'S
LICENSE UNLESS THE APPLICANT PAYS ALL TAXES DUE FOR THE
PREVIOUS OYSTER SEASON UNDER § 4-1020 OF THIS SUBTITLE.

4-1017.

(C)        THE DEPARTMENT MAY NOT ISSUE AN OYSTER

PACKER'S AND DEALER'S LICENSE UNLESS THE APPLICANT PAYS
ALL TAXES DUE FOR THE PRIOR YEAR UNDER § 4-1020 OF THIS
SUBTITLE.

4-1020.

(E)    IF THE DEPARTMENT FINDS THAT AN OYSTER BUYER
OR AN OYSTER PACKER OR DEALER DOES NOT HAVE ADEQUATE
RECORDS OR HAS INCORRECT REPORTS OF OYSTER PURCHASES OR
SALES AND THAT THE AMOUNT OF INSPECTION TAXES DUE ON
THESE PURCHASES OR SALES CANNOT BE ACCURATELY DETERMINED,
THE DEPARTMENT SHALL DETERMINE THE TAXABLE PURCHASES OR
SALES OF THE BUYER OR OF THE OYSTER PACKER OR DEALER FOR
ANY PERIOD INVOLVED AND COMPUTE THE TAX FROM THE BEST

INFORMATION AVAILABLE. IF__WITHIN 30 DAYS THE OYSTER

BUYER OR OYSTER PACKER DOES NOT PRODUCE PROOF THAT THE
COMPUTATIONS ARE INCORRECT, [[THE]] THE DETERMINATION OR
COMPUTATION IS PRIMA FACIE CORRECT.

(F)    IF THE DEPARTMENT DETERMINES THE PURCHASES AND
SALES OF OYSTERS AND COMPUTES THE TAX DUE, IT SHALL LEVY
A DEFICIENCY ASSESSMENT AGAINST THE OYSTER BUYER OR THE