Utah Code 4-23-109. Proceeds of sheep fee — Refund of sheep fees — Annual audit of books, records, and accounts
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(1)
Terms Used In Utah Code 4-23-109
- Commissioner: means the commissioner of agriculture and food. See Utah Code 4-1-109
- Department: means the Department of Agriculture and Food created in Chapter 2, Administration. See Utah Code 4-1-109
- Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
- Organization: means a corporation, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, two or more persons having a joint or common interest, or any other legal entity. See Utah Code 4-1-109
- State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
(1)(a) Subject to the other provisions of this Subsection (1), the commissioner may spend an amount each year from the proceeds collected from the fee imposed on sheep for the promotion, advancement, and protection of the sheep interests of the state.
(1)(b) The amount described in Subsection (1)(a) shall be the equivalent to an amount that:
(1)(b)(i) equals or exceeds 18 cents per head; and
(1)(b)(ii) equals or is less than 25 cents per head.
(1)(c) The commissioner shall set the amount described in Subsection (1)(a):
(1)(c)(i) on or before January 1 of each year; and
(1)(c)(ii) in consultation with one or more statewide organizations that represent persons who grow wool.
(1)(d) A sheep fee is refundable in an amount equal to that part of the fee used to promote, advance, or protect sheep interests.
(1)(e) A refund claim shall be filed with the department on or before January 1 of the year immediately succeeding the year for which the fee was paid.
(1)(f) A refund claim shall be certified by the department to the state treasurer for payment from the Agricultural and Wildlife Damage Prevention Account created in Section 4-23-108.
(2) Any expense incurred by the department in administering refunds shall be paid from funds allocated for the promotion, advancement, and protection of the sheep interests of the state.
(3)
(3)(a) The books, records, and accounts of the Utah Woolgrowers Association, or any other organization which receives funds from the agricultural and wildlife damage prevention account, for the purpose of promoting, advancing, or protecting the sheep interests of the state, shall be audited at least once annually by a licensed accountant.
(3)(b) The results of this audit shall be submitted to the commissioner.