§ 4-1020. Taxes on oyster purchases and sales, inspection taxes
West's Annotated Code of MarylandNatural ResourcesEffective: July 1, 2023
Effective: July 1, 2023
MD Code, Natural Resources, § 4-1020
§ 4-1020. Taxes on oyster purchases and sales, inspection taxes
(a)(1) A separate permit shall be obtained for shipping each cargo, truckload, or other consignment of oysters in the shell out of the State.
(b)(1)(i) A severance tax of $2 per bushel shall be levied on every bushel of oysters caught within the limits of the natural oyster bars of the State exclusive of the Potomac River.
(c)(1) 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.
(d) 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 determination or computation is prima facie correct.
(e) 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 oyster packer or dealer and notify him of the tax due and of the amount of the deficiency assessment. If the oyster buyer or oyster packer or dealer fails to pay the tax and assessment within ten days after receiving notice from the Department, the Department shall levy, in addition to the tax assessment, a penalty not exceeding 10 percent of the amount due, plus one half of one percent for each month the tax or additional tax remains unpaid.
(f) 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.
Credits
Added by Acts 1973, 1st Sp. Sess., c. 4, § 1, eff. Jan. 1, 1974. Amended by Acts 1974, c. 864, § 3; Acts 1975, c. 79; Acts 1976, c. 177, §§ 2, 3; Acts 1977, c. 744; Acts 1982, c. 345; Acts 1991 c. 347; Acts 2023, c. 780, § 1, eff. July 1, 2023; Acts 2023, c. 781, § 1, eff. July 1, 2023.
Formerly Art. 66C, §§ 711, 717.
MD Code, Natural Resources, § 4-1020, MD NAT RES § 4-1020
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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