22-2921. TAX LEVY. There is hereby levied and imposed a tax of twelve cents (12¢) per hundredweight on beans covered by this act, which tax shall be due on or before the time when such beans are first handled in the primary channels of trade and shall be paid at such time or times as the commission may by rule or regulation prescribe, but not later than the 15th day of the month next succeeding the three (3) month period in which such beans were handled in the primary channels of trade. The commission shall designate the quarters (three (3) month periods) for the purpose of collection of this tax.
The person first introducing beans into primary channels of trade shall be responsible for payment of the tax. If such person is the dealer or shipper handling beans grown by another he may charge against or recover from the grower of such beans eight cents (8¢) of the cost thereof, but he shall remain liable for and pay four cents (4¢) of the cost thereof. However, if such person is the dealer or handler and is only cleaning the beans for the grower, he shall charge against or recover from the grower the entire tax of twelve cents (12¢) per hundredweight.
History:
[22-2921, added 1957, ch. 94, sec. 11, p. 158; am. 1970, ch. 45, sec. 2, p. 92; 1972, ch. 351, sec. 2, p. 1038; am. 1978, ch. 135, sec. 1, p. 309; am. 1992, ch. 91, sec. 1, p. 281.]