A severance tax of 50 cents per bushel shall be levied on all soft-shell clams of all species Mya arenaria caught within the State. The tax shall be paid by the buyer of clams at the place in the State where the clams are to be shipped in bulk no further by vessel, or before clams are shipped out of the State by vessel. All taxes pursuant to this section shall be remitted to the Department in accordance with its rules and regulations for deposit to the credit of the Fisheries Research and Development Fund and shall be used solely to replenish the soft-shell clam resources of the State. A severance tax may not be levied on soft-shell clams of the species genus Tagelus.
Structure Maryland Statutes
Subtitle 10 - Oysters and Clams
Section 4-1032 - County Advisory Committees
Section 4-1033 - Regulatory Powers and Duties of Department Generally
Section 4-1035 - Severance Tax
Section 4-1036 - Sale of Soft-Shell Clams
Section 4-1037 - Areas Where Catching With Gear Other Than Hand Tools Prohibited
Section 4-1038 - Restrictions on Catching Soft-Shell Clams by Hydraulic Dredge in Certain Counties
Section 4-1039 - Restricted and Unrestricted Hydraulic Dredging Areas
Section 4-1040 - Clam Dredges in Restricted Areas; Possession of Oysters Aboard Clam Dredge Boats