Section 9-12-44

Tax on oysters harvested from private reefs for commercial purposes.

Owners of private reefs, beds or bottoms in this state must pay a tax of $.06 per barrel on all oysters harvested from such private reefs, beds or bottoms for the purpose of resale. It is the intent and meaning of this section to collect the tax herein levied but once, at the time the oysters are harvested and placed on the market for commercial purposes. It is not the intent and meaning of this section to levy any tax when oysters are taken by any person, firm, corporation or association from any public reefs, beds or bottoms for the purpose of replanting the oysters so taken. Any tax levied by this section, having once been paid, shall not be collected again.

(Acts 1923, No. 504, p. 672; Code 1923, §2769; Acts 1936-37, Ex. Sess., No. 169, p. 192; Code 1940, T. 8, §139; Acts 1943, No. 422, p. 388, § 1; Acts 1945, No. 308, p. 501, § 1; Acts 1961, Ex. Sess., No. 108, p. 2028, § 1.)