36 §4306. Tax deducted from purchase price
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 701: BLUEBERRY TAX
§4306. Tax deducted from purchase price
Each processor or shipper purchasing wild blueberries and paying or becoming liable to pay the tax imposed by section 4303 shall charge and collect from the seller a tax at the rate of 3/4¢ per pound, to be deducted from the purchase price of all wild blueberries subject to the tax purchased by the processor or shipper. [2001, c. 147, §3 (AMD).]
SECTION HISTORY
1977, c. 533, §2 (AMD). 1979, c. 392, §3 (AMD). 1983, c. 836, §5 (AMD). 1997, c. 511, §15 (AMD). 2001, c. 147, §3 (AMD).