36 §4303. Rate of tax
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 701: BLUEBERRY TAX
§4303. Rate of tax
There is levied and imposed a tax at the rate of 3/4¢ per pound of fresh fruit on all fresh wild blueberries grown, purchased, sold, handled or processed in this State. The tax is computed on a fresh fruit basis, regardless of how the wild blueberries are processed. [2001, c. 147, §1 (AMD).]
SECTION HISTORY
1977, c. 533, §1 (AMD). 1979, c. 392, §1 (AMD). 1983, c. 836, §3 (AMD). 1989, c. 29, §2 (AMD). 1997, c. 511, §11 (AMD). 2001, c. 147, §1 (AMD).