§ 28.2-539. Inspection tax
All licensed oyster buyers, planters, packers, importers of shucking stock or shippers shall pay to the Commissioner an inspection tax of three cents for each bushel of oysters taken, caught, imported, or purchased. However, the tax shall not be imposed on those oysters which are to be replanted in the waters of the Commonwealth, and the tax shall not be imposed for the period from July 1, 1994, until July 1, 2000. The proceeds from this tax shall be paid into the Public Oyster Rocks Replenishment Fund established by § 28.2-542.
(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; 1994, c. 120; 1996, c. 483; 1998, c. 98; 2006, c. 33.)
Sections: Previous 28.2-532 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 NextLast modified: April 16, 2009