08.02.04.16

.16 Recording the Catching and Disposal of Oysters.

A. Shellfish Buy Ticket.

(1) Notwithstanding Natural Resources Article, §4-1007, Annotated Code of Maryland, §A(2) and (3) of this regulation do not apply to the sale or purchase of oysters harvested from a leased area.

(2) When oysters are sold to a buying station:

(a) The seller shall provide the information necessary for the buyer to complete a Department-issued Shellfish Buy Ticket;

(b) The buyer shall complete a Department-issued Shellfish Buy Ticket for every oyster purchase; and

(c) Both the seller and the buyer shall sign the Shellfish Buy Ticket.

(3) When oysters are sold at a location other than a buying station, the seller shall complete and sign a Department-issued Shellfish Buy Ticket.

(4) An individual who harvests oysters from a public oyster bar and places them on a lease shall complete and sign a Department-issued Shellfish Buy Ticket.

B. Shellfish Tax Report.

(1) Except as provided in §B(3) of this regulation, when oysters are sold to a buying station, the buyer shall complete each week a Shellfish Tax Report provided by the Department and, by Thursday of each week, send to the Department the Shellfish Buy Ticket, the Oyster Export Certificate, and the Shellfish Tax Report for all oysters purchased during the week ending on the previous Saturday.

(2) Except as provided in §B(3) of this regulation, when oysters are sold at a location other than a buying station, the seller shall complete each week a Shellfish Tax Report provided by the Department and, by Thursday of each week, send to the Department the Shellfish Buy Ticket, the Oyster Export Certificate, and the Shellfish Tax Report for all oysters sold during the week ending on the previous Saturday.

(3) Exceptions.

(a) Individuals whose sales or purchases would require payment of taxes of less than $25 weekly may submit Shellfish Tax Reports monthly.

(b) For the months May through August only one Shellfish Tax Report is required, to be submitted by September 14.

(4) Shellfish Tax Reports for the periods described in §B(1)—(3) of this regulation, shall be submitted to the Department even though no taxes may be due, unless an individual has received an exemption pursuant to this section. An individual may request an exemption from the requirements of this section by filing at least 30 days before the start of the period for which an exemption is sought, on a form provided, an affidavit with the Department of Natural Resources stating the reasons the individual expects to collect no taxes during the period. The exemption will not be effective until the Department has approved in writing the requested exemption. Notwithstanding the issuance of an exemption, if an exempted individual during the exemption period purchases any oysters upon which taxes are payable by the individual, the individual shall comply with all applicable provisions of this section. The Department in its sole discretion may revoke any exemption granted under this section.

(5) Each Shellfish Buy Ticket and Oyster Sales and Export Tax Certificate shall be submitted with the Shellfish Tax Report for which there is any money due the State.

(6) Forms shall be accompanied by any money due the State for the respective period of time.

C. Oyster Export Certificate.

(1) When oysters are shipped out of State, the seller shall complete an Oyster Export Certificate for each shipment.

(2) A person who ships oysters in the shell out of State shall receive an Oyster Export Certificate for each shipment. The original certificate shall accompany the shipment of oysters out of State and shall be available for inspection by officials of the State.

(3) A copy of the certificate shall be submitted to the Department with the Shellfish Tax Report and payment of any money due the Department.

D. Oyster Harvester Reporting.

(1) Any individual licensed to catch oysters for commercial purposes who has paid the oyster surcharge shall submit an accurate Maryland monthly oyster report in accordance with COMAR 08.02.13.06.

(2) The Department may suspend an individualís entitlement to catch oysters for commercial purposes for failing to submit an accurate Maryland monthly oyster report in accordance with COMAR 08.02.13.06.

E. Failure to submit reports required by this regulation may result in the suspension or revocation of the individualís license or authorization under Natural Resources Article, §4-701, Annotated Code of Maryland.