2010 Code of Virginia
Title 28.2 - FISHERIES AND HABITAT OF THE TIDAL WATERS.
Chapter 5 - Oysters and Clams (28.2-500 thru 28.2-562)
28.2-540 - Who pays inspection tax; schedule for payment.
§ 28.2-540. Who pays inspection tax; schedule for payment.
The inspection tax shall be paid to the Commissioner by the captain, or operator of any boat, vessel, or motor vehicle, or the purchaser, importer, or shipper, regardless of whether he is a packer, planter, or an individual working on public grounds.
The inspection tax shall be paid to the Commissioner semimonthly. For oysters harvested or imported during the first fifteen days of each month, payment shall be made on or before the twentieth day of each month. For oysters harvested or imported during the last half of each month, payment shall be made to the Commission on or before the fifth day of the following month.
(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; 1993, c. 218.)
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