TITLE 20
Fish and Wildlife

CHAPTER 20-10
Aquaculture

SECTION 20-10-3.1


§ 20-10-3.1 Sales and use tax exemption.

Any person engaging in aquaculture shall be eligible for the tax exemption in § 44-18-30(33) provided that the requirements set forth in that section are met.

History of Section.
(P.L. 1996, ch. 274, § 2.)