If approved by a majority of voters at a referendum, an assessment to be set by the board at not more than two cents for each pound of wool produced and sold by a producer and not more than ten cents per head on sheep sold for slaughter by a producer shall be imposed on the producer at the time of delivery to the first purchaser who will deduct the assessment from the price paid to the producer at the time of sale. If the producer sells, ships, or otherwise disposes of wool or sheep for slaughter to a first purchaser or other person outside the state of Iowa, the producer shall deduct the assessment from the amount received from the sale and shall forward the amount deducted to the board within thirty days following each calendar quarter. If the producer and the first purchaser are the same person, then that person shall pay the assessment to the board within thirty days following each calendar quarter.
85 Acts, ch 207, §14
Referred to in § 182.1, 182.16
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