CHAPTER 663

An Act to amend and reenact § 28-137.1 of the Code of Virginia, as to
tax on oysters taken from the public rocks; disposition of re aa }
387

Approved April 7, 1954
Be it enacted by the General Assembly of Virginia:

1. That § 28-137.1 of the Code of Virginia be amended and reenacted
as follows:

§ 28-137.1. Tax on oysters taken from the public rocks; disposition
of revenues.—(1) There is hereby imposed a tax on all oysters taken from
the public rocks. The tax shall be at the rate of two cents per bushel. The
tax shall apply to the bushel before shucking.

(2) The person taking such oysters shall be liable for the payment
of the tax and all persons buying such oysters in this State shall collect
such tax and pay the same to the Commission of Fisheries, hereinafter
referred to as Commission. The Commission is authorized to adopt such
regulations as’may be required for the administration of the tax.

(3) The proceeds of the tax shall be expended by the Commission in
a shell planting program so as to rehabilitate the oyster industry.

(4) The tax due hereunder if not paid may be collected as are other
State taxes in proceedings to collect the same when delinquent.