2748

LAWS OF MARYLAND

Ch. 346

A severance tax of [10] 35 cents per bushel shall be
levied on all soft-shell clams caught within the State. The
tax shall be paid by the buyer of clams at the place in the
State where the clams are to be shipped in bulk no further
by vessel, or before clams are shipped out of the State by
vessel. All taxes PURSUANT TO THIS SECTION shall be

remitted [weekly] to the Department PURSUANT TO IN

ACCORDANCE WITH ITS RULES OR REGULATIONS for deposit to the
credit of the Fisheries Research and Development Fund TO BE
USE SOLELY TO REPLENISH THE SOFT SHELL CLAM RESOURCES OF
THE STATE. ALL TAXES PURSUANT TO THIS SECTION SHALL BE
REMITTED TO, THE DEPARTMENT IN ACCORDANCE WITH ITS RULES AND
REGULATIONS FOR DEPOSIT TO THE CREDIT OF THE FISHERIES
RESEARCH AND DEVELOPMENT FUND AND SHALL BE USED SOLELY TO
REPLENISH THE SOFT-SHELL CLAM RESOURCES OF THE STATE.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1982.

Approved May 20, 1982.

CHAPTER 347

(House Bill 396)

AN ACT concerning

Agricultural Transfer Tax

FOR the purpose of clarifying that the agricultural transfer
tax is not applicable to land or interests in land
transferred to the State of Maryland for use of the
Department of Natural Resources.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 278F(f)

Annotated Code of Maryland

(1980 Replacement Volume and 1981 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
read(s) as follows:

Article 81 - Revenue and Taxes

278F.

(f) The tax imposed by this section is not applicable
to: