182.14  Assessment.

1.  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 by a producer.

2.  The assessment shall be imposed on the producer as follows:

a.  If the producer sells wool or sheep to the first purchaser within this state, the following shall apply:

(1)  If the sale occurs at a concentration point, the assessment shall be imposed at the time of delivery. The first purchaser shall deduct the assessment from the price paid to the producer at the time of sale.

(2)  If the sale does not occur at a concentration point, 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.

b.  If the producer sells, ships, or otherwise disposes of wool or sheep to any person outside this state, the producer shall deduct the assessment from the amount received from the sale and shall forward the amount deducted to the board.

3.  The assessment imposed by this section shall be remitted to the board not later than thirty days following each calendar quarter during which the assessment amount was deducted.

Section History: Recent form

  85 Acts, ch 207, §14; 99 Acts, ch 50, §6

Internal References

  Referred to in § 182.16

Footnotes

  *"An assessment shall be set" probably intended; corrective legislation is pending


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