Statutes > Iowa Statutes > Title 5 - Agriculture > Subtitle 3 - Agricultural Development and Marketing > CHAPTER 184A - EXCISE TAX ON TURKEYS > 184A.3 - ASSESSMENT DOCUMENTATION.

184A.3 - ASSESSMENT DOCUMENTATION.

        184A.3  ASSESSMENT DOCUMENTATION.
         A processor receiving turkeys for slaughter shall do all of the
      following:
         1.  At the time of payment to the producer, the processor shall
      sign and submit a receipt to the producer which includes the rate of
      assessment imposed and the amount of the assessment for all turkeys
      delivered for processing.
         2.  Within a period established by rules adopted by the council,
      the processor shall regularly sign and submit to the council an
      invoice or other records required by the council to expedite
      collection of the assessment.  The council may require that the
      processor submit a separate invoice for each purchase.  The invoice
      shall be legibly printed and shall not be altered.  An invoice shall
      include all of the following:
         a.  The name and address of the producer and the seller, if
      the seller's name is different from the producer.
         b.  The name and address of the processor.
         c.  The number of turkeys sold.
         d.  The date of the delivery.
         Section History: Ea Form
         [C73, 75, 77, 79, 81, § 184A.3]
         Section History: Recent Form
         99 Acts, ch 158, §6, 18, 19