182.14 - ASSESSMENT.
182.14 ASSESSMENT.
1. If approved by a majority of voters at a referendum, an
assessment shall 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; 2000 Acts, ch 1154, §16
Referred to in § 182.16