Refund to grower--Application--When refund made.

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38-32-20. Refund to grower--Application--When refund made.

Any grower subject to the assessment provided in this chapter may, within sixty days following such assessment, make application to the council for a refund of the assessment. Upon the return of the refund application, accompanied by a record of the assessment by the first purchaser, the grower shall, within sixty days, be refunded the net amount of the assessment collected. However, a grower who has paid the assessment more than once on the same corn is entitled to a refund of the overpayment.

Source: SL 1988, ch 318, §20.


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