Idaho Code 37-1523A – Assessments — Exemptions to Assessments — Prepayment — Audit
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(1) There is hereby levied an assessment not to exceed four (4) mills per dozen eggs (4/10 of a cent per dozen eggs) entering intrastate commerce as prescribed by rules and regulations issued by the director. Such assessment shall be applicable to all eggs entering intrastate commerce in retail cartons. Such assessment shall be paid to the department of agriculture on a monthly basis on or before the 25th day following the month such eggs enter intrastate commerce. The director may require reports by egg handlers, dealers, or distributors along with the payment of the assessment fee. Such reports may include any and all pertinent information necessary to carry out the purpose of this act. The director, may by regulations, require egg container manufacturers to report on a monthly basis on agriculture containers sold to any egg handler, dealer or distributor.
(2) The assessment provided in this section shall not apply to:
(a) Sale and shipment to points outside of this state;
(b) Sale to the United States government and its instrumentalities;
(c) Sale to breaking plants for processing into egg products;
(d) Sale to consumers at the place of production or processing;
(e) Sale between egg distributors;
(f) Idaho shell egg producers having three hundred (300) or less hens may sell ungraded shell eggs produced upon their premises to retailers, provided that each carton or other container of ungraded shell eggs sold shall be clearly marked "ungraded" and shall bear the name and address of the Idaho producer.
Terms Used In Idaho Code 37-1523A
- Month: means a calendar month, unless otherwise expressed. See Idaho Code 73-114
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories; and the words "United States" may include the District of Columbia and territories. See Idaho Code 73-114
(3) Any egg handler, dealer or distributor may prepay the assessment provided for in subsection (1) of this section by purchasing Idaho state egg seals from the director to be placed on egg containers showing that the proper assessment has been paid. Any carton manufacturer may apply to the director for a permit to place reasonable facsimiles of the Idaho state egg seals to be imprinted on egg containers. The director shall from time to time prescribe rules and regulations governing the affixing of seals and he is authorized to cancel any such permit issued pursuant to this chapter whenever he finds that a violation of the terms of which the permit has been granted has been violated.
(4) Every egg handler, dealer or distributor who pays assessments required under the provisions of this section on a monthly basis in lieu of seals shall be subject to audit by the director on an annual basis or more frequently if necessary. Failure to pay assessments when due or refusal to allow an audit may be cause for a suspension or revocation of an egg handler, dealer or distributor’s license. The conditions and assessments applicable to egg handlers, dealers and distributors set forth in section 37-1523, Idaho Code, shall also be applicable to payments to the director for facsimiles of seals placed on egg containers.