Iowa Code 184.18 – Purchasers outside Iowa

Assessment: means an excise tax on the sale of eggs as provided in this chapter. See Iowa Code 184.1
Payment: means the actual payment or tender of payment by a grain dealer to a seller of the agreed purchase price, or in the case of disputes as to sales of grain, the undisputed portion of the purchase price without reduction for any separate claim of the grain dealer against the seller. See Iowa Code 203.8

The secretary may enter into arrangements with purchasers from outside Iowa for payment of the assessment.