Sec. 32. (a) An assessment of one-half cent ($0.005) per bushel must be collected on all corn sold in Indiana. The assessment may be imposed and collected on a quantity of corn only once and must be collected by the first purchaser. A buyer of corn who purchases more than one hundred thousand (100,000) bushels annually for the buyer's own use as seed or feed is responsible only for collecting checkoff assessments on corn purchases made after the buyer exceeds the one hundred thousand (100,000) bushel threshold and becomes a first purchaser. The rate of the assessment imposed by this section may be changed only by the general assembly.
(b) The first purchaser of a quantity of corn shall deduct the assessment on the corn from the money to be paid to the producer based on the sale of the corn. A first purchaser shall accumulate assessments collected under this subsection throughout each of the following periods:
(1) January, February, and March.
(2) April, May, and June.
(3) July, August, and September.
(4) October, November, and December.
(c) At the end of each period, the first purchaser shall remit to the council all assessments collected during the period. A first purchaser who remits all assessments collected during a period within thirty (30) days after the end of the period is entitled to retain three percent (3%) of the total of the assessments as a handling fee.
(d) The assessment on the sale of the corn must occur when the payment for the corn is received by the producer.
(e) A first purchaser who is not subject to the assessment under this section shall sign and date an exemption form. The council shall prepare the exemption form.
[Pre-2008 Recodification Citation: 15-4-10-26.]
As added by P.L.2-2008, SEC.6. Amended by P.L.98-2012, SEC.10.
Structure Indiana Code
Title 15. Agriculture and Animals
Article 15. Horticulture Products
Chapter 12. Indiana Corn Market Development
15-15-12-1. Application of Chapter
15-15-12-5. "Dean of Agriculture"
15-15-12-10. "Market Development"
15-15-12-20. Appointment of Nonvoting Council Members
15-15-12-21. Election Districts; Qualifications; Appointments; Ex Officio Members
15-15-12-22. Date of Election; Notice
15-15-12-23. Ballots; Petitions; Forms
15-15-12-25. Election Judges; Teller Committee; Traveling Expenses
15-15-12-26. Election; Date and Location
15-15-12-29. Payment of Expenses; Investments; Market Development
15-15-12-31. Liability for Debts and Actions of the Council
15-15-12-32. Assessments; Collection; Handling Fee
15-15-12-34. Information to Be Included in Checkoff Refund Form
15-15-12-36. Failure to Remit Assessments; Hearing; Civil Action; Penalty
15-15-12-37. Restrictions on Use of Assessment
15-15-12-38. Procedures for Termination if Refunds Are Greater Than 25%