181.11 - COLLECTION OF STATE ASSESSMENT.
181.11 COLLECTION OF STATE ASSESSMENT.
A state assessment imposed as provided in this chapter shall be
levied and collected from the purchaser on each sale of cattle at a
rate provided in this chapter. The state assessment shall be imposed
on any person selling cattle and shall be deducted by the purchaser
from the price paid to the seller. The purchaser, at the time of the
sale, shall make and deliver to the seller a separate invoice for
each sale showing the names and addresses of the seller and the
purchaser, the number of cattle sold, and the date of sale. The
purchaser shall forward the state assessment to the council at a time
prescribed by the council, but not later than the last day of the
month following the end of the prior reporting period in which the
cattle are sold. Section History: Recent Form
2004 Acts, ch 1037, §10, 19
Referred to in § 181.15