28.2-539 - Inspection tax. - Virginia Statutes

§ 28.2-539. Inspection tax.

All licensed oyster buyers, planters, packers, importers of shucking stock orshippers shall pay to the Commissioner an inspection tax of three cents foreach bushel of oysters taken, caught, imported, or purchased. However, thetax shall not be imposed on those oysters which are to be replanted in thewaters of the Commonwealth, and the tax shall not be imposed for the periodfrom July 1, 1994, until July 1, 2000. The proceeds from this tax shall bepaid 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.)