2020 Iowa Code
Title V - AGRICULTURE
Chapter 184A - EXCISE TAX ON TURKEYS
Section 184A.2 - Assessment.
184A.2 Assessment.
1. If an assessment is approved by a majority of the eligible voters voting at a referendum as provided in section 184A.1A or 184A.12, all of the following shall apply:
a. The assessment shall be imposed on each turkey delivered for processing.
b. The council shall establish a rate of assessment for each turkey delivered for processing. The council may establish different rates based on attributes or characteristics of turkeys. However, a rate shall not be more than three cents for each turkey delivered for processing.
c. The assessment shall be imposed on the producer and collected at the time of delivery of a turkey to the processor. The assessment shall be deducted by the processor at the time of delivery from the price paid to the producer at the time of the sale to the processor. A processor shall remit assessments to the council on a monthly basis as provided by the council. The council shall deposit the remitted assessments in the Iowa turkey fund as provided in section 184A.4.
2. The council may enter into agreements with processors from outside this state for the payment of the assessment.
3. The council shall provide for a refund of an assessment according to rules adopted by the council.
[C73, 75, 77, 79, 81, §184A.2]
99 Acts, ch 158, §5, 18, 19
Referred to in §184A.1A, 184A.4, 184A.10, 184A.12, 184A.12A
Right to refund not subject to execution or transfer; §179.5A
