Collection and remission of assessment.

Checkout our iOS App for a better way to browser and research.

38-34-11. Collection and remission of assessment.

Each first purchaser of pulse crops shall collect the assessment imposed by this chapter by charging and collecting from the seller the assessment at the prescribed rate by deducting the assessment from the purchase price of the crops subject to the assessment and purchased by the first purchaser. The assessments shall be paid to the department within thirty days of the end of each calendar quarter.

Source: SL 2005, ch 214, §11.


Download our app to see the most-to-date content.