Md. Code Regs. 08.02.08.12

Current through Register Vol. 51, No. 12, June 14, 2024

Section 08.02.08.12 - Reporting

A. Shellfish Buy Ticket.

(1) A shellfish buy ticket shall be:

(a) Provided by the Department;

(b) Completed in accordance with this regulation; and

(c) Returned to the Department in accordance with this regulation.

(2) When soft-shell clams of the species Mya arenaria, hard-shell clams, or oysters are sold to a buying station:

(a) The seller shall provide the information necessary for the buyer to complete a shellfish buy ticket;

(b) The buyer shall complete a shellfish buy ticket for every soft-shell clam of the species Mya arenaria, hard-shell clam, or oyster purchase; and

(c) Both the seller and the buyer shall sign the shellfish buy ticket.

(3) When soft-shell clams of the species Mya arenaria, hard-shell clams, or oysters are sold at a location other than a buying station, the seller shall complete and sign a shellfish buy ticket.

(4) An individual who harvests oysters from a public oyster bar, soft-shell clams of the species Mya arenaria, or hard-shell clams and places them on a lease shall complete and sign a shellfish buy ticket.

(5) The shellfish buy ticket shall be returned to the Department in accordance with §D of this regulation.

(6) A shellfish buy ticket is not required for the sale or purchase of shellfish harvested from a leased area.

B. Shellfish Tax Report.

(1) A shellfish tax report shall be:

(a) Provided by the Department;

(b) Completed in accordance with this regulation; and

(c) Returned to the Department in accordance with this regulation.

(2) When soft-shell clams of the species Mya arenaria, hard-shell clams, or oysters are sold at a:

(a) Buying station, the buyer shall complete a Shellfish Tax Report; or

(b) Location other than a buying station, the seller shall complete a Shellfish Tax Report.

(3) The shellfish tax report shall be returned to the Department in accordance with §D of this regulation.

C. Shellfish Export Certificate.

(1) When soft-shell clams of the species Mya arenaria, hard-shell clams, or oysters are shipped out of State, the seller shall complete a shellfish export certificate for each shipment.

(2) The original shellfish export certificate shall accompany the shipment of oysters out of State.

(3) A copy of the shellfish export certificate shall be submitted to the Department in accordance with §D of this regulation.

D. Requirements for Return of Documents.

(1) Except as provided in §D(3) of this regulation, a person shall return the completed shellfish buy ticket, shellfish tax report, and shellfish export certificate to the Department each week for all soft-shell clams of the species Mya arenaria, hard-shell clams, or oysters purchased or sold during the week ending on the previous Saturday, even if no taxes are due.

(2) All forms, reports, and certificates shall be accompanied by any money due to the State for the respective period of time.

(3) Exceptions.

(a) A person who has indicated on a form provided by the Department that they will not be buying or selling oysters, soft-shell clams of the species Mya arenaria, or hard-shell clams for a particular period of time is exempt from submitting the records required by §§A-C of this regulation for the time period specified on the form.

(b) Individuals whose sales or purchases would require payment of taxes of less than $25 weekly may submit the required documents monthly.

Md. Code Regs. 08.02.08.12

Regulations .12 adopted as an emergency provision effective September 14, 1987 (14:20 Md. R. 2138); emergency status expired January 11, 1988 (Emergency provisions are temporary and not printed in COMAR)
Regulations .12 as an emergency provision effective September 14, 1987 (14:21 Md. R. 2217); emergency status expired January 11, 1988 (Emergency provisions are temporary and not printed in COMAR)
Regulation .12 adopted as an emergency provision effective September 15, 1988 (15:21 Md. R. 2466)
Regulation .12 amended as an emergency provision effective October 21, 1988 (15:23 Md. R. 2654); emergency status expired December 31, 1988
Regulation .12 adopted as an emergency provision effective September 15, 1989 (16:21 Md. R. 2254); emergency status expired March 31, 1990
Regulations .12 as an emergency provision effective September 15, 1990 (17:20 Md. R. 2420); emergency provision amended at 18:4 Md. R. 444; emergency status expired March 31, 1991 (Emergency provisions are temporary and not printed in COMAR)
Regulation .12 adopted effective May 27, 1991 (18:10 Md. R. 1116)
Regulation .12 repealed effective September 6, 2010 (37:18 Md. R. 1214)
Regulation .12C adopted effective October 7, 1996 (23:20 Md. R. 1421); adopted effective 50:22 Md. R. 973, eff. 11/13/2023