38-34-18. Refund of assessment--Application--Time for refund.
Any grower subject to the assessment provided in this chapter, within sixty days following the assessment, may apply to the 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. Additionally, a grower, who for any reason, pays the assessment more than once on the same pulse crops, upon furnishing proof of this to the council, is entitled to a refund of the overpayment.
Source: SL 2005, ch 214, ยง18.
Structure South Dakota Codified Laws
Title 38 - Agriculture and Horticulture
Section 38-34-1 - Definitions.
Section 38-34-2 - South Dakota Pulse Crops Council--Initial appointment of members.
Section 38-34-3 - Terms of members--Subsequent election of council members--Qualification--Vacancy.
Section 38-34-4 - Election of officers--Quorum--Meetings.
Section 38-34-5 - Compensation of members.
Section 38-34-6 - Pulse crops fund--Collection and expenditure of funds.
Section 38-34-7 - Powers and duties of council.
Section 38-34-8 - Promulgation of rules.
Section 38-34-10 - Assessment on pulse crop--Rate--Reciprocal agreements.
Section 38-34-11 - Collection and remission of assessment.
Section 38-34-12 - First purchaser of pulse crops--Information required on application or affidavit.
Section 38-34-13 - Record of purchases of pulse crops--Quantity--Rules on report and assessment.
Section 38-34-17 - Enforcement of collection.
Section 38-34-18 - Refund of assessment--Application--Time for refund.
Section 38-34-20 - Referendum on raising or reducing assessment.