2005 Idaho Code - 22-3315 — IMPOSITION OF TAX AND PROVISION FOR LATE FEES

                                  TITLE  22
                         AGRICULTURE AND HORTICULTURE
                                  CHAPTER 33
                       WHEAT -- PROMOTION OF MARKETING
    22-3315.  IMPOSITION OF TAX AND PROVISION FOR LATE FEES. (1) From and
after the first day of July, 1992, there is hereby levied and imposed a tax
not to exceed two cents (2¢) per bushel on all wheat grown in the state of
Idaho or given to Idaho growers under a crop reduction program, and sold or
contracted through commercial channels, and each and every crop grown or wheat
given to growers under a crop reduction program thereafter. The tax shall be
due on wheat given to growers under a crop reduction program and sold or
contracted through commercial channels, regardless of any deduction of the tax
on this same wheat prior to it being given to the grower. The tax shall be due
on or before the time when such wheat is first sold or contracted in the
commercial channels and shall be paid at such time or times as the commission
may, by rule, prescribe, as hereinafter provided, but not later than the 15th
day of the month next succeeding the three (3) month period in which such
wheat is sold or contracted in commercial channels. The commission shall
designate the quarters (three (3) month periods) for the purpose of collection
of this tax.
    (2)  The tax shall be levied and assessed to the grower at the time of
delivery for sale and shall be deducted by the first purchaser from the price
paid to the grower at the time of sale or in case of a lienholder who may
possess such wheat under his lien, the tax shall be deducted by the lienholder
from the proceeds of the claim secured by such lien at the time the wheat is
pledged or mortgaged. The tax shall be deducted as provided in this section
whether the wheat is stored in this or any other state. The commission may,
however, permit any federal corporation, such as the commodity credit
corporation, to waive its responsibility for the collection of the tax,
provided the amount of the tax is one dollar ($1.00) or less.
    (3)  It shall be within the discretion of the commission to establish the
amount of the tax to be levied. The amount of the tax to be levied shall not
exceed two cents (2¢) per bushel for any fiscal year. The decision whether to
adjust the amount of the tax to be levied and the time for which the adjusted
levy shall be in effect shall require the vote of a majority of the commission
members.
    (4)  The tax constitutes a lien prior to all other liens and encumbrances
upon such wheat except liens which are declared prior by operation of a
statute of this state.
    (5)  Any person or firm who makes payment to the commission at a date
later than that prescribed in this section may be subject to a late payment
penalty as set forth by the commission by rule. Such penalty shall not exceed
the rate of fifteen percent (15%) per annum on the amount due. In addition to
the above penalty, the commission shall be entitled to recover all costs,
fees, and reasonable attorney's fees incurred in the collection of the tax and
penalty provided for in this section.