Iowa Code 185C.23 – Deduction of state assessment
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Terms Used In Iowa Code 185C.23
- Assessment: means a state or federal assessment. See Iowa Code 185C.1
- Board: means the Iowa corn promotion board established by this chapter. See Iowa Code 185C.1
- Corn: means and includes all kinds of varieties of corn marketed or sold as corn by the producer but shall not include sweet corn or popcorn or seed corn. See Iowa Code 185C.1
- First purchaser: means a person, public or private corporation, governmental subdivision, association, cooperative, partnership, commercial buyer, dealer, or processor who purchases corn from a producer for the first time for any purpose except to feed it to the purchaser's livestock or to manufacture a product from the corn purchased for the purchaser's personal consumption. See Iowa Code 185C.1
- state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1
The state assessment shall be deducted from the purchase price of corn at the time of sale, and forwarded to the board by the first purchaser in the manner and at intervals determined by the board.