2005 Idaho Code - 38-1515 — IMPOSITION OF ASSESSMENTS AND PROVISION FOR LATE FEES

                                  TITLE  38
                        FORESTRY, FOREST PRODUCTS AND
                              STUMPAGE DISTRICTS
                                  CHAPTER 15
                       IDAHO FOREST PRODUCTS COMMISSION
    38-1515.  IMPOSITION OF ASSESSMENTS AND PROVISION FOR LATE FEES. (1) From
and after the first day of July, 1995, the commission is hereby authorized to
levy the following assessments:
    (a)  For all forest products manufacturers, an amount no greater than
    fifty cents (50¢) per thousand board feet or the equivalent thereof for
    all logs either harvested in Idaho or measured or processed by a
    manufacturing entity located in the state of Idaho, regardless of the
    state in which the logs might have been cut.  For purposes of this
    chapter, "forest products manufacturers" shall include those business
    entities which buy timber in Idaho and then sell it to other persons
    outside the state for manufacture into finished products. Such business
    entities shall be liable for the assessments described in this paragraph
    for all timber cut within Idaho and then distributed to other persons
    outside the state.
    (b)  For all business entities engaged in the harvest or transport of
    timber, logs, unfinished lumber, chips, sawdust, shavings or hog fuel in
    Idaho, a sum no greater than twenty-five dollars ($25.00) per employee,
    including single, self-employers and the individuals involved in
    partnerships, as measured by the records of the department of employment
    during the month of July of the preceding year,  or as provided in
    subsection (2) of this section, provided, however, those business entities
    engaged solely in the harvest or transport of those exclusions to forest
    products manufacturers as set forth in subsection (7)(a), (b), (c) and (d)
    of section 38-1502, Idaho Code, shall owe no duty or assessment under this
    chapter, nor shall any assessment be levied upon forest products
    transported by railroad.
    (c)  For business entities or persons owning more than fifty thousand
    (50,000) acres of private forest land within the state of Idaho but with
    no facilities for manufacturing forest products within the state, a sum no
    greater than sixteen and sixty-six one hundredths cents (16.66¢) per each
    acre of forest land, provided, however, that this assessment shall be
    reduced by an amount equal to the assessment described in paragraph (a) of
    this subsection for all logs harvested from that land in the preceding
    calendar year and assessed in this section. Persons owning less than a
    total of fifty thousand (50,000) acres of forest land in the state shall
    bear no assessment or fee pursuant to the provisions of this subsection.
    (d)  No firm or business entity shall be liable for assessments under this
    chapter in more than one (1) of the categories described in this section.
    In the event that a person, firm or business entity qualifies to pay more
    than one (1) assessment as described herein, then the greater of the
    assessments shall be assessed, due and payable.
    (2)  In collecting assessments due the commission, the commission is
authorized to cooperate with and coordinate its actions to collect assessments
with the various efforts of Idaho board of scaling practices, the tax
commission, the department of employment, the transportation department and
the department of lands to either collect assessments or taxes due under the
provisions of this chapter or to identify those who may owe assessments under
the provisions of this chapter.
    (3)  Any person or firm who makes payment to the commission at a date
later than that prescribed in rules set forth by the commission under this
section may be subject to a late payment penalty as set forth by the
commission by rule. Such penalty shall not exceed 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.
    (4)  An assessment levied under this chapter shall be based upon data
compiled from the base year. Assessments shall be paid to the commission
according to such rules as may be adopted by the commission.