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      RS 56:451     


§451.  Severance tax; default in payment; penalties

A.  There is hereby levied a severance tax of five percent of the revenues derived from the sale of all whole freshwater mussels taken from the waters of this state.  For purposes of this Section, "whole" shall mean a freshwater mussel unopened with meat.

B.  The severance tax on freshwater mussels shall be computed at the point of first sale to a properly licensed and permitted buyer.  Payment of this tax shall be to the department and shall be calculated from receipts issued by the department and completed by the buyer for each sales transaction.  A copy of each receipt shall be given to the harvester and a copy shall be retained by the buyer.  The buyer and seller shall retain such receipts for inspection by the department for a period of not less than two years.

C.(1)  Payment of the tax shall be made by the buyer and shall be made  to the department on a monthly basis.  Such payment must be received by the department no later than the fifteenth day of the month following the month of severance.  In addition, the buyer shall furnish the department with receipts issued for each sales transaction during the month, which must also be received by the fifteenth day of the month following the month of  severance.

(2)  If such severance taxes are not paid when due, a penalty of ten percent per month of the overdue tax, not exceeding an aggregate of thirty percent, shall be levied and collected by the department in addition to the tax owed.

(3)  If there is a delinquency in filing of reports and in payment of taxes due, demand for payment shall be made by the department as soon as possible, and the department shall provide a warning to the offender that its permit will be revoked unless such payment is made and report is filed.  Such permit shall be revoked by the secretary and shall remain revoked until all requisite reports have been filed and all taxes and accrued penalties have been paid.  In addition, after making such demand for payment, the department may seize any mussels or parts of products thereof in the possession of any person liable for such taxes and penalties due and the department may sell the mussels or parts of products thereof for payment of the tax and penalties.  After deducting all costs, charges, taxes, and penalties due, the surplus from the proceeds of the sale shall be paid to the owner of the mussels or parts of products thereof seized.

Acts 1981, No. 837, §3, Amended by Acts 1981, No. 925, §1; Acts 1994, No. 27, §1.

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