Idaho Code 25-3405 – Payment and Collection of Assessment
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(1) The assessment shall not be collected unless more than one-half (1/2) of the votes cast in the referendum are in favor of the assessment. If more than one-half (1/2) of the votes cast in the referendum are in favor of the assessment, then the association shall notify the department of the amount of the assessment and the effective date of the assessment. The department shall notify all buyers and pork producers of the assessment.
(2) Each pork producer shall pay an assessment on each porcine animal sold to a buyer.
Terms Used In Idaho Code 25-3405
- Month: means a calendar month, unless otherwise expressed. See Idaho Code 73-114
(3) A buyer of a porcine animal shall collect the assessment when buying a porcine animal by deducting the assessment from the price paid for the animal. The buyer shall remit collected assessments to the department no later than the tenth day of the following month. The department shall provide forms to buyers for reporting the assessment. If the total assessments collected by a buyer in a month are less than twenty-five dollars ($25.00), the buyer may keep the assessments until the total amount due is at least twenty-five dollars ($25.00) or the end of the quarter, whichever comes first. All buyers shall file at least one (1) report in each calendar quarter, regardless of the amount due.
(4) A buyer of porcine animals shall keep records of the number of porcine animals purchased and the date purchased. Records shall be maintained for two (2) years and be available for inspection and reproduction by the department at all reasonable times. All financial information or records regarding purchases of porcine animals by individual buyers shall be kept confidential by employees or agents of the department and the association, and shall not be disclosed except by court order.
(5) A pork producer, who sells directly to an out-of-state buyer, shall pay the assessment. The producer shall remit assessments to the department no later than the tenth day of the month following the date of sale. The department shall provide forms to producers for reporting and remitting the assessment. If the total assessments owed by a producer in a month are less than twenty-five dollars ($25.00), the producer may accumulate the assessments until the total amount due is at least twenty-five dollars ($25.00) or the end of the quarter, whichever comes first. All producers shall file at least one (1) report in each calendar quarter, regardless of the amount due.
(6) A producer shall keep records of the number of porcine animals sold, the market sold to and the date of sale. Records shall be maintained for two (2) years and be available for inspection and reproduction by the department at all reasonable times. All financial information or records regarding sale of porcine animals to out-of-state markets by producers shall be kept confidential by employees or agents of the department and the association, and shall not be disclosed except by court order.
(7) The association may bring an action to recover any unpaid assessments, plus the reasonable costs, including attorney fees, incurred in the action.