28.2-541 - Replenishment tax. - Virginia Statutes

§ 28.2-541. Replenishment tax.

A. There is imposed upon all oysters taken from the public rocks, beds, orshoals the following replenishment tax: (i) on all oysters taken from theseed area of the James River, or from any other area designated as a seedarea by the Commission, selling for $1.50 or less per bushel, five cents perbushel; selling for $1.51 through $2.50 per bushel, ten cents per bushel;selling for $2.51 through $3.50 per bushel, fifteen cents per bushel; sellingfor $3.51 through $4.50 per bushel, twenty cents per bushel; selling for$4.51 through $5.50 per bushel, twenty-five cents per bushel; selling for$5.51 through $6.50 per bushel, thirty cents per bushel; selling for $6.51 orabove per bushel, fifty cents per bushel; and (ii) on all oysters taken fromany public rocks, beds, or shoals other than the James River seed area or anyother area designated as a seed area by the Commission, fifty cents perbushel.

B. The Commission may revoke the permit or license of any person who fails tocomply with this section.

(Code 1950, § 28-137.1; 1952, c. 650; 1954, c. 663; 1960, c. 517; 1962, c.406, § 28.1-93; 1964, c. 393; 1966, c. 173; 1978, c. 583; 1983, c. 18; 1988,c. 313; 1992, c. 836.)