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185.27 - REFUND OF ASSESSMENT.

        185.27  REFUND OF ASSESSMENT.
         A producer who has sold soybeans and had the state assessment
      deducted from the sale price may, by application in writing to the
      board, secure a refund in the amount deducted.  The refund shall be
      payable only when the application is made to the board within sixty
      days after the deduction.  Application forms shall be given by the
      board to each first purchaser when requested and the first purchaser
      shall make the applications available to any producer.  Each
      application for refund by a producer shall have attached thereto
      proof of assessment deducted.  The proof of assessment may be in the
      form of a duplicate or certified copy of the purchase invoice by the
      first purchaser.  The board shall have thirty days from the date the
      application for refund is received to remit the refund to the
      producer.  

         Section History: Early Form

         [C73, 75, 77, 79, 81, § 185.27] 

         Section History: Recent Form

         2005 Acts, ch 82, §23
         Right to refund not subject to execution or transfer, § 179.5A