38-27-11. Assessment on sunflowers, safflowers, canola, and flax grown or sold--Rate.
An assessment at the rate of four cents per hundredweight shall be levied and imposed upon all sunflowers, safflowers, and canola grown in the state or sold to a first purchaser, and an assessment at the rate of one cent per bushel shall be levied and imposed upon all flax grown in the state or sold to a first purchaser. The assessment is due upon any identifiable lot or quantity of sunflowers, safflowers, canola, or flax.
Source: SL 1980, ch 273, §9; SL 1983, ch 284; SL 1985, ch 314, §2; SL 1989, ch 346, §10; SL 1998, ch 249, §1; SL 2010, ch 201, §5.
Structure South Dakota Codified Laws
Title 38 - Agriculture and Horticulture
Chapter 27 - Oilseeds Council And Assessments
Section 38-27-1 - Definition of terms.
Section 38-27-2 - Oilseeds council established--Composition.
Section 38-27-3 - Necessity, purposes, and objectives for council.
Section 38-27-4 - Terms of members--Vacancies.
Section 38-27-5 - Officers--Quorum--Meetings.
Section 38-27-6 - Compensation of members.
Section 38-27-7 - Oilseeds fund--Expenditures.
Section 38-27-8 - Powers of council.
Section 38-27-8.1 - Promulgation of rules.
Section 38-27-11 - Assessment on sunflowers, safflowers, canola, and flax grown or sold--Rate.
Section 38-27-12 - Collection of assessment by deduction from purchase price.
Section 38-27-13 - Filing by first purchaser required.
Section 38-27-14 - Records and reports--Remittance of assessment.
Section 38-27-15 - Enforcing collection of assessment.
Section 38-27-16 - Refunds--Applications.