NORTH CAROLINA GENERAL ASSEMBLY

1969 SESSION

CHAPTER 1275

HOUSE BILL 1394

AN ACT AMENDING G.S. 113-157 SO AS TO REPEAL THE TAX ON NORTH CAROLINA OYSTERS SHIPPED IN THE SHELL OUT OF STATE AND LEVYING A TAX ON CERTAIN GREEN SHRIMP.

The General Assembly of North Carolina do enact:

Section 1.  The sentence immediately following G.S. 113-157(d)(6), which reads as follows, "An additional tax of fifty cents (50¢) per bushel is levied upon all oysters taken in North Carolina which are shipped in the shell to any place outside the State." is repealed.

Sec. 2.  G.S. 113-157(d) is amended by adding after (6) the following:

"(7)      Shrimp, green, heads on, ten cents (10¢) per one hundred pounds."

Sec. 3.  All laws and clauses of laws in conflict with this Act are hereby repealed.

Sec. 4.  This Act shall be in full force and effect upon ratification.

In the General Assembly read three times and ratified, this the 2nd day of July, 1969.