38-27-16. Refunds--Applications.
Any grower subject to the assessment provided in this chapter, within sixty days following the assessment, may make application to the oilseeds council for a refund of the assessment. Upon return of the refund application accompanied by a record of the assessment by the first purchaser, the grower shall, within sixty days, be refunded the net amount of the assessment collected. However, a grower, for any reason, having paid the assessment more than once on the same sunflowers, safflowers, canola, or flax, upon furnishing proof of this to the council, is entitled to a refund of the overpayment.
Source: SL 1980, ch 273, §13; SL 1985, ch 314, §7; SL 1986, ch 336; SL 1989, ch 346, §15; SL 1990, ch 322.
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.