202B.302  Reports by processors.
  A processor shall file a report with the secretary of state on or before March 31 of each year, as follows:
  1.  For all processors, the report shall include all of the following:
  a.  The number of swine and the number of cattle owned and fed more than thirty days by the processor in this state during the processor’s preceding tax year.
  b.  The total number of swine and the total number of cattle owned and fed more than thirty days by the processor during the processor’s preceding tax year.
  c.  The number of swine and the number of cattle slaughtered in this state by the processor during the processor’s preceding tax year.
  d.  The total number of swine and the total number of cattle slaughtered by the processor during the processor’s preceding tax year.
  e.  The total wholesale value of beef or pork products that have been processed by the processor during the preceding tax year.
  f.  The total number of swine for which the processor has contracted for feeding as provided in section 202B.201.
  2.  For a qualified processor, the report shall include all of the following:
  a.  The total number of swine slaughtered each day during the qualified processor’s preceding tax year.
  b.  The total number of swine slaughtered each day that are purchased through cash or spot market purchases during the qualified processor’s preceding tax year.
[C77, 79, 81, §172C.9]
88 Acts, ch 1191, §7
C93, §9H.9
2000 Acts, ch 1022, §1; 2002 Acts, ch 1095, §7, 11, 12; 2003 Acts, ch 115, §16, 19
CS2003, §202B.302