CHAPTER 12:13:01
ADMINISTRATION
Section
12:13:01:01 Definitions.
12:13:01:02 Obtaining a declaratory ruling.
12:13:01:03 Commission action on petition.
12:13:01:01. Definitions. Terms defined in SDCL 1-26 and 38-10-2 have the same meaning when used in this article. In addition, terms used in this article have the following meanings:
(1) "Director," the executive director of the commission;
(2) "Fee," the promotional fee assessed upon all wheat grown and harvested within South Dakota and sold or stored through commercial channels.
Source: 12 SDR 55, effective October 6, 1985; 12 SDR 128, 12 SDR 154, effective July 1, 1986.
General Authority: SDCL 38-10-20.
12:13:01:02. Obtaining a declaratory ruling. A person may request the commission to issue a decision on the applicability of any statutory provision, rule, or order pertaining to a stated factual situation by submitting a written petition to the commission containing the following information:
(1) The statute, rule, or order in question;
(2) The name and address of the person submitting the petition;
(3) The facts and circumstances which give rise to the issue to be answered by the commission's declaratory ruling;
(4) A description of the action requested of the commission and a statement of the reasons why the action should be taken;
(5) The signature of the person filing the petition or the authorization of the group or agency making the petition; and
(6) The notarization of the signature or authorization.
Source: 12 SDR 55, effective October 6, 1985; 12 SDR 128, 12 SDR 154, effective July 1, 1986.
General Authority: SDCL 38-10-20, 1-26-15.
Law Implemented: SDCL 1-26-15.
12:13:01:03. Commission action on petition. Upon receipt of a petition for declaratory ruling, the commission may request from the petitioner any additional information it may require for the issuance of its ruling. Within 30 days following the receipt of the petition or, if requested, the additional information, the commission shall issue its declaratory ruling. The ruling shall be in writing and shall be sent by certified mail to the petitioner.
Source: 12 SDR 55, effective October 6, 1985; 12 SDR 128, 12 SDR 154, effective July 1, 1986.
General Authority: SDCL 1-26-15, 38-10-20.
Law Implemented: SDCL 1-26-15.
CHAPTER 12:13:02
COLLECTION OF FEE
Section
12:13:02:01 Collection of fee -- Record of assessment.
12:13:02:02 Repealed.
12:13:02:03 Quarterly reports and remittance.
12:13:02:01. Collection of fee -- Record of assessment. A first purchaser shall collect the checkoff fee from growers by deducting the fee from the purchase price. The amount of fee deducted shall be noted on the grower's check stub or assembly sheet as evidence that the fee has been paid by the grower. The grower's address, date sold, and total bushels sold shall also be recorded on the check stub or assembly sheet. The check stub or assembly sheet constitutes a record of assessment.
Source: 12 SDR 55, effective October 6, 1985; 12 SDR 128, 12 SDR 154, effective July 1, 1986; 16 SDR 220, effective July 1, 1990.
12:13:02:02. Fee invoice.Repealed.
Source: 12 SDR 55, effective October 6, 1985; 12 SDR 128, 12 SDR 154, effective July 1, 1986; repealed, 16 SDR 220, effective July 1, 1990.
12:13:02:03. Quarterly reports and remittance. Quarterly reports with required fees shall be submitted to the remittance center at the department of revenue in Sioux Falls, which serves as the agent for the council. The reports must be on forms provided by the wheat commission and must contain the following information:
(1) The name and address of the first purchaser;
(2) The number of bushels of wheat purchased;
(3) The total amount of the fee collected;
(4) The calendar quarter for which the report was submitted;
(5) The date of the report; and
(6) The signature of the first purchaser or his agent.
Source: 12 SDR 55, effective October 6, 1985; 12 SDR 128, 12 SDR 154, effective July 1, 1986; 16 SDR 220, effective July 1, 1990.
General Authority: SDCL 38-10-20.
Law Implemented: SDCL 38-10-22, 38-10-27.
Note: The mailing address of the remittance center is South Dakota Department of Revenue, Western Bank Building, P.O. Box 5055, Sioux Falls, South Dakota 57117.
CHAPTER 12:13:03
ASSESSMENT OF FEE ON WHEAT SOLD OUT-OF-STATE
Section
12:13:03:01 Fee record on wheat sold out-of-state.
12:13:03:02 Filing of fee report on wheat sold out-of-state.
12:13:03:03 Fee agreement by out-of-state purchasers.
12:13:03:01. Fee record on wheat sold out-of-state. Unless the out-of-state purchaser has executed a fee agreement as provided in SDCL 38-10-24 and § 12:13:03:03, the grower shall maintain records that indicate the following:
(1) The name and address of the purchaser who purchased or accepted wheat for storage or transport;
(2) The date or dates of the purchase or acceptance;
(3) The number of bushels of wheat purchased or accepted; and
(4) The amount of the fee assessed.
This record shall be made available to the commission upon request.
Source: 12 SDR 55, effective October 6, 1985; 12 SDR 128, 12 SDR 154, effective July 1, 1986.
General Authority: SDCL 38-10-20.
Law Implemented: SDCL 38-10-24.
12:13:03:02. Filing of fee report on wheat sold out-of-state. Unless the out-of-state purchaser has executed a fee agreement as provided in SDCL 38-10-24 and § 12:13:03:03, the grower shall file the fee report and fee as required in § 12:13:02:03.
Source: 12 SDR 55, effective October 6, 1985; 12 SDR 128, 12 SDR 154, effective July 1, 1986.
General Authority: SDCL 38-10-20.
Law Implemented: SDCL 38-10-24.
12:13:03:03. Fee agreement by out-of-state purchasers. The fee agreement between an out-of-state purchaser and a grower shall be upon forms supplied by the commission which require the purchaser to provide the fee invoice to the grower and to file the fee report and fee with the commission upon execution.
Source: 12 SDR 55, effective October 6, 1985; 12 SDR 128, 12 SDR 154, effective July 1, 1986.
General Authority: SDCL 38-10-20.
Law Implemented: SDCL 38-10-24.
CHAPTER 12:13:04
CLAIMS FOR FEE REFUND
Section
12:13:04:01 Fee refund application form.
12:13:04:02 Request for application form.
12:13:04:03 Refund of fee.
12:13:04:04 Notice of rejection.
12:13:04:01. Fee refund application form. A grower shall request a refund of the fee collected by the purchaser on forms furnished by the wheat commission and shall indicate the following:
(1) The name and address of the grower;
(2) The name and address of the purchaser;
(3) The date or dates of the purchase;
(4) The number of bushels purchased;
(5) The amount of the fee assessed;
(6) The date of the application; and
(7) The signature of the grower.
The refund application must have check stubs or assembly sheets attached as proof of sale.
Source: 12 SDR 55, effective October 6, 1985; 12 SDR 128, 12 SDR 154, effective July 1, 1986; 16 SDR 220, effective July 1, 1990.
General Authority: SDCL 38-10-20.
Law Implemented: SDCL 38-10-34.
12:13:04:02. Request for application form. A grower who has sold or expects to sell wheat subject to a fee may request, orally or in writing, a refund application from the commission. The commission shall supply the application to the grower upon request, unless another refund application form is outstanding for that grower. The commission may not issue a second refund application to a grower who has an application outstanding unless he submits evidence satisfactory to the commission that the first application has been lost or destroyed.
Source: 12 SDR 55, effective October 6, 1985; 12 SDR 128, 12 SDR 154, effective July 1, 1986.
General Authority: SDCL 38-10-20.
Law Implemented: SDCL 38-10-34.
12:13:04:03. Refund of fee. The wheat commission shall refund the fee within 30 days after receipt of a refund application that meets the following requirements:
(1) The application is submitted to the commission within 60 days after the assessment;
(2) The application is accompanied by check stubs or assembly sheets as described in SDCL 38-10-25 or § 12:13:03:01; and
(3) The application contains all of the information required by § 12:13:04:01.
Source: 12 SDR 55, effective October 6, 1985; 12 SDR 128, 12 SDR 154, effective July 1, 1986; 16 SDR 220, effective July 1, 1990.
General Authority: SDCL 38-10-20.
Law Implemented: SDCL 38-10-34.
12:13:04:04. Notice of rejection. If the wheat commission rejects a refund application because it does not meet one or more of the requirements in § 12:13:04:03, the wheat commission shall return the application to the grower with a written notice of rejection containing a statement of the reasons for the rejection. If the application can be corrected and returned to the commission within the 60-day time limit set in SDCL 38-10-34 and it meets all of the requirements of § 12:13:04:03, the wheat commission shall process the application.
Source: 12 SDR 55, effective October 6, 1985; 12 SDR 128, 12 SDR 154, effective July 1, 1986; 16 SDR 220, effective July 1, 1990.
General Authority: SDCL 38-10-20.
Law Implemented: SDCL 38-10-34.
CHAPTER 12:13:05
ASSESSMENT OF DELINQUENT FEE
Section
12:13:05:01 Assessment of delinquent fee.
12:13:05:02 Notice of delinquent fee.
12:13:05:03 Hearing request.
12:13:05:04 Commission decision.
12:13:05:01. Assessment of delinquent fee. The fee assessed upon any purchaser or grower who has failed to file a fee report or fee as required by chapter 12:13:02 or 12:13:03 shall be based upon the past sales of the purchaser or grower, applicable fee invoices, and any other relevant information.
Source: 12 SDR 55, effective October 6, 1985; 12 SDR 128, 12 SDR 154, effective July 1, 1986.
General Authority: SDCL 38-10-20.
Law Implemented: SDCL 38-10-33.
12:13:05:02. Notice of delinquent fee. Upon making an assessment pursuant to the provisions of SDCL 38-10-33, the director shall, by certified mail, send a notice of delinquent fee to the purchaser or grower at his last known address. The notice shall include the following:
(1) A statement of the fee assessed;
(2) The penalty assessed;
(3) For what period of time the fee is delinquent;
(4) The basis for the fee; and
(5) A statement that the fee is due within 10 days after the receipt of the notice.
The notice shall indicate that the purchaser may request a hearing before the commission according to the provisions of § 12:13:05:03.
Source: 12 SDR 55, effective October 6, 1985; 12 SDR 128, 12 SDR 154, effective July 1, 1986.
General Authority: SDCL 38-10-20.
Law Implemented: SDCL 38-10-33.
12:13:05:03. Hearing request. A purchaser or grower who has received a notice of delinquent fee may request, in writing, a hearing before the commission. The request shall be filed with the commission within 10 days after receipt of the notice of delinquent fee. The request shall contain the following information:
(1) The name and address of the purchaser or grower;
(2) A statement of why the fee is not delinquent or why the delinquent assessment or penalty is not reasonable;
(3) The signature of the person or authorization of the group filing the request; and
(4) The notarization of the signature or authorization.
Source: 12 SDR 55, effective October 6, 1985; 12 SDR 128, 12 SDR 154, effective July 1, 1986.
General Authority: SDCL 38-10-20.
Law Implemented: SDCL 38-10-33.
12:13:05:04. Commission decision. The commission shall render a decision within 30 days from the hearing. The decision shall be in writing and shall indicate the amount of any delinquent fee and penalty assessed against the purchaser or grower. The decision shall be served on the purchaser or grower by certified mail.
Source: 12 SDR 55, effective October 6, 1985; 12 SDR 128, 12 SDR 154, effective July 1, 1986.
General Authority: SDCL 38-10-20.
Law Implemented: SDCL 38-10-33.
