Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 701: BLUEBERRY TAX
Each processor or shipper purchasing wild blueberries and paying or becoming liable to pay the tax imposed by section 4303 shall charge and collect from the seller a tax at the rate of 3/4¢ per pound, to be deducted from the purchase price of all wild blueberries subject to the tax purchased by the processor or shipper. [2001, c. 147, §3 (AMD).]
SECTION HISTORY
1977, c. 533, §2 (AMD). 1979, c. 392, §3 (AMD). 1983, c. 836, §5 (AMD). 1997, c. 511, §15 (AMD). 2001, c. 147, §3 (AMD).