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181.12 - REMISSION OF STATE ASSESSMENT ON APPLICATION.

        181.12  REMISSION OF STATE ASSESSMENT ON
      APPLICATION.
         A person from whom a state assessment is collected may, by written
      application filed with the council within sixty days after its
      collection, have the amount remitted to the person by the council.
      The information that the state assessment is refundable and the
      address of the council to which application for a refund may be made
      shall appear on the invoice of sale form supplied by the purchaser to
      the producer near the area on the form which shows the amount of the
      state assessment paid.  The council shall furnish uniform application
      for refund forms and envelopes properly addressed to the council to
      each purchaser charged by this chapter with remitting the state
      assessment in sufficient number to make the refund forms and
      envelopes readily available to all producers.  A purchaser charged by
      this chapter with remitting the state assessment shall display the
      application for refund forms and envelopes in a prominent position in
      its place of business and make them readily available to all
      producers.  

         Section History: Early Form

         [C71, 73, 75, 77, 79, 81, § 181.12; 81 Acts, ch 71, § 1] 

         Section History: Recent Form

         2004 Acts, ch 1037, §11, 19
         Right to refund not subject to execution or transfer; § 179.5A