Iowa Code 182.17 – Refunds
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Terms Used In Iowa Code 182.17
- Assessment: means an excise tax on the sale of sheep or wool as provided in this chapter. See Iowa Code 182.1
- Board: means the Iowa grain indemnity fund board created in section 203D. See Iowa Code 203D.1
- Board: means the Iowa sheep and wool promotion board established pursuant to section 182. See Iowa Code 182.1
- First purchaser: means a person who purchases sheep or wool from a producer. See Iowa Code 182.1
- Producer: means a person who is actively engaged within this state in the business of producing or marketing sheep or wool and who receives income from the production of sheep or wool. See Iowa Code 182.1
A producer who has paid the assessment may, by application in writing to the board, secure a refund of all or part of the amount paid. The refund shall be payable only when the application has been made to the board within sixty days after the deduction has been made by the producer or within sixty days after the remittance has been made by the first purchaser. Each application for refund by a producer shall have attached proof that the assessment was paid. The proof of the assessment paid may be in the form of a duplicate or certified copy of the purchase invoice by the purchaser.