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.
