NORTH CAROLINA GENERAL ASSEMBLY
1963 SESSION
CHAPTER 810
HOUSE BILL 498
AN ACT TO AMEND CHAPTER 113 OF THE GENERAL STATUTES RELATING TO TAXES ON SEAFOOD FOR HOME CONSUMPTION.
The General Assembly of North Carolina do enact:
Section. 1. G.S. 113-174.8 is amended by rewriting the said Section to read as follows:
"G.S. 113-174.8. No tax prescribed in G.S. 113-174.7 shall be levied or collected from any bona fide resident or citizen of this State as a result of the taking of fish, crabs, or shrimp for the personal or family use and consumption of the taker, and no tax prescribed by G.S. 113-174.7 shall be levied upon oysters, clams or escallops, or a combination of these shellfish when such shellfish are taken in a quantity not exceeding one bushel in one day, and for the taker's own personal or family use and consumption. No tax prescribed in G.S. 113‑174.7 shall be levied or collected from any bona fide resident or citizen of this State upon any boat, or boats, employed solely for his personal or his family's use, upon which there is no motor, either inboard or outboard, if such boat is employed for taking seafood products for personal or family use and consumption exclusively and in accordance with provisions of law, and if such boat is not, at any time, employed to take more than one bushel of shellfish per day during the seasons when shellfish may lawfully be taken. It shall be unlawful for any person to sell or offer to sell any seafood taken exclusively for home consumption, and under the tax exclusion granted by this Section, and if any person shall be convicted of selling or offering to sell such seafood, he shall be guilty of a misdemeanor and shall be fined not less than five dollars ($5.00) or imprisoned not less than thirty (30) days."
Sec. 2. Nothing in this Act shall be construed to permit the taking of any shellfish, shrimp, crabs or fin fish during any closed season which is, or may be established thereon.
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 All laws and clauses of laws in conflict with this Act are hereby repealed.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 from and after its ratification.
In the General Assembly read three times and ratified, this the 11th day of June, 1963.