Iowa Code 183A.8 – Refund of assessment
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Terms Used In Iowa Code 183A.8
- Assessment: means an excise tax on the sale of porcine animals as provided in this chapter. See Iowa Code 183A.1
- council: means the body established under section 183A. See Iowa Code 183A.1
- First purchaser: means a person who buys porcine animals from a seller in the first instance. See Iowa Code 183A.1
- Producer: means a person engaged in this state in the business of producing and marketing porcine animals in the previous calendar year. See Iowa Code 183A.1
A producer from whom the assessment has been deducted, upon written application filed with the council within thirty days after its collection, shall have that amount refunded by the council. Application forms shall be given by the council to each first purchaser when requested and the first purchaser shall make the applications available to any producer. Each application for a refund by a producer shall have attached a proof of assessment deducted. The proof of assessment deducted shall be in the form of the original or a copy of the purchase invoice by the first purchaser. The council shall have no more than thirty days from the date the application for refund is received to remit the refund to the producer.