§4711. Definitions As used in this chapter, unless the context indicates otherwise, the following terms have the following meanings: [PL 1987, c. 513, §10 (NEW).] 1. Bushel. “Bushel” means a unit of dry capacity equivalent to 2150.4 cubic inches. For the purposes of this chapter, the conversion figure for pounds of whole shell stock […]
§4712. Rate of tax An excise tax of $1.20 per bushel of mahogany quahogs is levied upon the dealer and imposed at the point of first sale of this species. [PL 1987, c. 513, §10 (NEW).] SECTION HISTORY PL 1987, c. 513, §10 (NEW).
§4713. Dealer application for mahogany quahog certificate Every dealer shall file an application with the State Tax Assessor on forms prescribed and furnished by the State Tax Assessor which shall contain the name under which such dealer is transacting business within the State, the place or places of business, the dealer’s social security or tax […]
§4714. Certificate required for license The Department of Marine Resources shall not issue or renew a wholesale seafood license as set forth in Title 12, section 6851; a shellfish transportation license as set forth in Title 12, section 6855; or a shellfish certificate as set forth in Title 12, section 6856, for the purpose of […]
§4715. Dealer reports of purchases and payment of taxes Every dealer shall keep, as a part of its permanent records, a record of all mahogany quahogs purchased at point of first sale. These records must be open for inspection by the State Tax Assessor at all times. On or before the last day of each […]
§4716. Review (REPEALED) SECTION HISTORY PL 1987, c. 513, §10 (NEW). PL 1987, c. 816, §KK24 (RPR). PL 2011, c. 240, §28 (RP).
§4717. Abatement and credit (REPEALED) SECTION HISTORY PL 1987, c. 551 (NEW). PL 1997, c. 526, §14 (AMD). PL 2011, c. 240, §29 (RP).
§4718. Contributions; Mahogany Quahog Monitoring Fund The State Tax Assessor shall determine annually the total amount of tax revenue collected under this chapter. Until June 30, 2004, the State Tax Assessor shall deduct the cost of administering the mahogany quahog tax from those revenues and report the remainder to the Treasurer of State, who shall […]
