§ 28.2-540. Who pays inspection tax; schedule for payment
The inspection tax shall be paid to the Commissioner by the captain, or operator of any boat, vessel, or motor vehicle, or the purchaser, importer, or shipper, regardless of whether he is a packer, planter, or an individual working on public grounds.
The inspection tax shall be paid to the Commissioner semimonthly. For oysters harvested or imported during the first fifteen days of each month, payment shall be made on or before the twentieth day of each month. For oysters harvested or imported during the last half of each month, payment shall be made to the Commission on or before the fifth day of the following month.
(Code 1950, § 28-100; 1960, c. 517; 1962, c. 406, § 28.1-87; 1966, c. 684; 1975, c. 199; 1976, c. 255; 1988, c. 313; 1992, c. 836; 1993, c. 218.)
Sections: Previous 28.2-533 28.2-534 28.2-535 28.2-536 28.2-537 28.2-538 28.2-539 28.2-540 28.2-541 28.2-542 28.2-543 28.2-544 28.2-545 28.2-546 28.2-547 NextLast modified: April 3, 2009