Section 143.06. Assessments.

 

(1)  Affected producers shall be liable for an assessment of one-tenth of one cent per bushel on all corn grown in this state and sold into commercial channels. Bushels shall be determined on the basis of scale tickets, invoices, bills of lading, manifests, settlement sheets, or other sales or shipping documents, or any combination of the above.

(2)  Assessments shall be collected by handlers or deducted from amounts due affected producers and shall become due to the marketing board at the time title to the corn is transferred from affected producers to handlers. For purposes of this subsection, assessments shall become due to the marketing board at the following times indicated for the respective types of transactions between producers and handlers.

(a) When corn is sold by an affected producer for currency, certified or personal check, money order, or other type of cash transaction, assessments shall become due when the quantity sold is determined.

(b) When corn is sold by an affected producer under a purchase contract, assessments shall become due at the time title is taken by the handler according to terms specified in the contract.

(c) When corn is sold by an affected producer under a basis contract, or any contract negotiated in terms of forward prices, assessments shall become due at the time title is taken by the handler according to terms specified in the contract and without regard to any advance payment received by the affected producer from the handler.

(d) When corn is sold by an affected producer under a deferred price contract, or any contract in which price is determined subsequent to the time possession is taken by the handler, assessments shall become due at the time title is transferred by the affected producer according to terms specified in the contract.

(e) When corn is sold by affected producers to non-resident handlers, producers shall be deemed to be producer-handlers, as defined in s. ATCP 143.01 (7) , acting on their own behalf, and assessments shall be due to the marketing board at the time title is taken by the non-resident handler.

(3)  For the purpose of this section, lending agencies, including the commodity credit corporation, shall be deemed handlers, if title is taken for the purposes of foreclosure or loan repayment.

(4)  Producer-handlers shall maintain records, file reports, and remit the assessments due on their own corn to the marketing board in accordance with procedures under this chapter.

(5)  Assessments shall be payable to the marketing board within 15 days from the end of the month in which assessments became due in accordance with procedures specified by the marketing board.

(6)  The marketing board, or the secretary, shall have the authority to audit financial and other records of handlers, producers, or their agents to ensure compliance with this section.

History: Cr. Register, January, 1983, No. 325 , eff. 2-1-83.