Connecticut State Department of Revenue Services

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SN 2004(8)

Seed Oyster Tax Repealed

Purpose: This Special Notice discusses the 2004 legislation that repeals the Seed Oyster Tax.

Effective Date: Effective June 3, 2004, and applicable to calendar quarters beginning on and after July 1, 2004.

 

Seed Oyster Tax Repealed: The seed oyster tax has been repealed. (Conn. Gen. Stat. §26-237c as amended by 2004 Conn. Pub. Acts 201, §13).  Additionally Conn. Gen. Stat. §26-237b, which provides for deposits in the Shellfish Fund, was amended to eliminate any reference to money collected through the seed oyster tax being deposited into the Shellfish Fund.  (Conn. Gen. Stat. §26-237b as amended by  2004 Conn. Pub. Acts 201, §10).  As a result, the seed oyster tax is not applicable to calendar quarters beginning on or after July 1, 2004.

Effect on Other Documents: None

Effect of This Document: A Special Notice announces a new policy or practice in response to changes in State or federal laws or regulations or to judicial decisions.  A Special Notice indicates an informal interpretation of Connecticut tax law by the Department of Revenue Services (DRS).

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