12:15:02:01.  Quarterly reports and remittance. Every first purchaser shall submit a quarterly report to the council within 30 days after the end of each calendar quarter if oilseeds were purchased during the quarter. Each first purchaser shall make a report to the council at least once a year. 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 report shall be on forms provided by the council and shall contain the following information:

          (1)  The name and address of the first purchaser;

          (2)  Hundredweight of sunflowers, safflowers, and canola purchased on which the check-off fee was collected;

          (3)  Bushels of flax purchased on which the check-off was collected;

          (4)  The total dollar amount of the check-off fee collected;

          (5)  The calendar quarter for which the report is submitted;

          (6)  The date of the report; and

          (7)  The signature of the first purchaser or an authorized representative.

          All check-off fees collected during the calendar quarter for which the report is submitted shall be remitted to the council with the report.

          Source: 12 SDR 125, effective February 2, 1986; 12 SDR 128, 12 SDR 154, effective July 1, 1986; 37 SDR 133, effective January 18, 2011.

          General Authority: SDCL 38-27-8.1, 38-27-14.

          Law Implemented: SDCL 38-27-11, 38-27-14.

          12:15:02:01.01.  Collection of fee -- Record of assessment. A first purchaser shall collect the check-off 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 hundredweights or 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: 37 SDR 133, effective January 18, 2011.

          General Authority: SDCL 38-27-8.1, 38-27-14.

          Law Implemented: SDCL 38-27-12, 38-27-14.

          12:15:02:02.  Check-off fee refund application. The check-off fee refund application shall be on forms provided by the council and shall contain the following information:

          (1)  The date or dates of purchase;

          (2)  The name, address, and signature of the grower;

          (3)  Hundredweight of sunflowers, safflowers, and canola purchased;

          (4)  Bushels of flax purchased;

          (5)  The total dollar amount of the fee collected;

          (6)  The name and address of the first purchaser;

          (7)  The date of the application; and

          (8)  A statement showing the refund application is valid for a period of 365 days.

          Source: 12 SDR 125, effective February 2, 1986; 12 SDR 128, 12 SDR 154, effective July 1, 1986; 37 SDR 133, effective January 18, 2011.

          General Authority: SDCL 38-27-8.1, 38-27-14, 38-27-16.

          Law Implemented: SDCL 38-27-8, 38-27-11, 38-27-12, 38-27-14, 38-27-16.