Shellfish Buy Ticket. A shellfish buy ticket shall be: Provided by the Department; Completed in accordance with this regulation; and Returned to the Department in accordance with this regulation. When soft-shell clams of the species Mya arenaria, hard-shell clams, or oysters are sold to a buying station: The seller shall provide the information necessary for the buyer to complete a shellfish buy ticket; The buyer shall complete a shellfish buy ticket for every soft-shell clam of the species Mya arenaria, hard-shell clam, or oyster purchase; and Both the seller and the buyer shall sign the shellfish buy ticket. When soft-shell clams of the species Mya arenaria, hard-shell clams, or oysters are sold at a location other than a buying station, the seller shall complete and sign a shellfish buy ticket. An individual who harvests oysters from a public oyster bar, soft-shell clams of the species Mya arenaria, or hard-shell clams and places them on a lease shall complete and sign a shellfish buy ticket. The shellfish buy ticket shall be returned to the Department in accordance with §D of this regulation. A shellfish buy ticket is not required for the sale or purchase of shellfish harvested from a leased area. Shellfish Tax Report. A shellfish tax report shall be: Provided by the Department; Completed in accordance with this regulation; and Returned to the Department in accordance with this regulation. When soft-shell clams of the species Mya arenaria, hard-shell clams, or oysters are sold at a: Buying station, the buyer shall complete a Shellfish Tax Report; or Location other than a buying station, the seller shall complete a Shellfish Tax Report. The shellfish tax report shall be returned to the Department in accordance with §D of this regulation. Shellfish Export Certificate. When soft-shell clams of the species Mya arenaria, hard-shell clams, or oysters are shipped out of State, the seller shall complete a shellfish export certificate for each shipment. The original shellfish export certificate shall accompany the shipment of oysters out of State. A copy of the shellfish export certificate shall be submitted to the Department in accordance with §D of this regulation. Requirements for Return of Documents. Except as provided in §D(3) of this regulation, a person shall return the completed shellfish buy ticket, shellfish tax report, and shellfish export certificate to the Department each week for all soft-shell clams of the species Mya arenaria, hard-shell clams, or oysters purchased or sold during the week ending on the previous Saturday, even if no taxes are due. All forms, reports, and certificates shall be accompanied by any money due to the State for the respective period of time. Exceptions. A person who has indicated on a form provided by the Department that they will not be buying or selling oysters, soft-shell clams of the species Mya arenaria, or hard-shell clams for a particular period of time is exempt from submitting the records required by §§A—C of this regulation for the time period specified on the form. Individuals whose sales or purchases would require payment of taxes of less than $25 weekly may submit the required documents monthly. A person who has not declared their intent to buy soft-shell clams of the species Mya arenaria, hard-shell clams, or oysters in accordance with COMAR 08.02.08.09 is not required to submit the reports described in this regulation.