2020 Iowa Code
Title V - AGRICULTURE
Chapter 184A - EXCISE TAX ON TURKEYS
Section 184A.3 - Assessment documentation.
184A.3 Assessment documentation.
A processor receiving turkeys for slaughter shall do all of the following:
1. At the time of payment to the producer, the processor shall sign and submit a receipt to the producer which includes the rate of assessment imposed and the amount of the assessment for all turkeys delivered for processing.
2. Within a period established by rules adopted by the council, the processor shall regularly sign and submit to the council an invoice or other records required by the council to expedite collection of the assessment. The council may require that the processor submit a separate invoice for each purchase. The invoice shall be legibly printed and shall not be altered. An invoice shall include all of the following:
a. The name and address of the producer and the seller, if the seller’s name is different from the producer.
b. The name and address of the processor.
c. The number of turkeys sold.
d. The date of the delivery.
[C73, 75, 77, 79, 81, §184A.3]
99 Acts, ch 158, §6, 18, 19
