§ 106-568.8. Collection and disposition of assessment; report of receipts and disbursements; audit.
§ 106‑568.8. Collection and disposition of assessment; report of receipts and disbursements;audit.
(a) Fertilizer and feed assessments. In the event two‑thirdsor more of the eligible farmers and producers participating in said referendumvote in favor of such assessment, then said assessment shall be collected for aperiod of six years under rules, regulations, and methods as provided for inthis Article. The assessments shall be added to the wholesale purchase price ofeach ton of fertilizer, commercial feed, and/or their ingredients (except limeand land plaster) by the manufacturer of said fertilizer and feed. Theassessment so collected shall be paid by the manufacturer into the hands of theNorth Carolina Commissioner of Agriculture on the same tonnage and at the sametime and in the same manner as prescribed for the reporting of the inspectiontax on commercial feeds and fertilizers as prescribed by G.S. 106‑284.40and 106‑671. The Commissioner shall then remit the assessment for thetotal tonnage as reported by all manufacturers of commercial feeds,fertilizers, and their ingredients to the treasurer of the North CarolinaAgricultural Foundation, Inc., who shall disburse such funds for the purposesherein enumerated and not inconsistent with provisions contained in the charterand bylaws of the North Carolina Agricultural Foundation, Inc. Signed copies ofthe receipts for such remittances made by the Commissioner to the treasurer ofthe North Carolina Agricultural Foundation, Inc., shall be furnished theCommissioner of Agriculture, the North Carolina Farm Bureau Federation, and theNorth Carolina State Grange. The treasurer of the North Carolina AgriculturalFoundation, Inc., shall make an annual report at each annual meeting of theFoundation directors of total receipts and disbursements for the year and shallfile a copy of said report with the Commissioner of Agriculture and shall makeavailable a copy of said report for publication.
It shall be the duty of the Commissioner of Agriculture to audit andcheck the remittances of the assessment by the manufacturer to the Commissionerin the same manner and at the same time as audits and checks are made ofremittances of the inspection tax on commercial feeds and fertilizers.
Any commercial feed excluded from the payment of the inspection feerequired by G.S. 106‑284.40 shall nevertheless be subject to theassessment provided for by this Article and to quarterly tonnage reports to theDepartment of Agriculture and Consumer Services as provided for in G.S. 106‑284.40(c).
(b) Tobacco Poundage Assessments. In the event two‑thirdsor more of the eligible farmers and producers participating in the tobaccoreferendum vote in favor of the tobacco poundage assessment authorized underthis Article, then said assessment shall be collected for a period of six yearsunder rules, regulations, and methods adopted by the North Carolina TobaccoResearch Commission. The North Carolina Tobacco Research Commission is exemptfrom the provisions of Chapter 150B of the General Statutes.
The assessments collected shall be remitted to the Department ofAgriculture and Consumer Services to be expended under the direction of theTobacco Research Commission for research and dissemination of research factsconcerning tobacco. Any person that receives assessment funds from the TobaccoResearch Commission shall file quarterly written reports with the TobaccoResearch Commission on the receipt and expenditure of assessment funds. TheTobacco Research Commission may transfer assessments to the North CarolinaTobacco Foundation, Inc., to be held and invested by the Tobacco Foundationuntil such time as the Commission shall direct their expenditure for thepurposes set forth in this section. (1951, c. 827, s. 8; 1967, c. 631, s. 1; 1975, c. 646; 1981, c. 181, s.1; 1989, c. 770, s. 27; 1991, c. 102, s. 6; 1995, c. 239, s. 1; 1997‑261,s. 109; 1999‑172, s. 2.)