(1) The department shall promulgate rules to provide a procedure for the collection and remittance of the producer’s assessments. Seed buyers who owe producers for the transfer of seed crop or have stored for withdrawal seed crop shall be responsible for the collection of the producer’s assessments and the remittance of the assessments collected to the department.
(2)  Seed buyers shall remit to the department assessments collected according to the provisions of this chapter. Payments will be made no later than the twentieth day of the month following the close of the calendar quarter on a form prescribed by the department. There are four (4) calendar quarters in the year, beginning on the first day of the months of January, April, July and October. Assessment reports shall be submitted even though assessments for the period have not been collected. Failure to do so will result in a penalty of one hundred dollars ($100).

Terms Used In Idaho Code 22-5122

  • Department: means the Idaho state department of agriculture. See Idaho Code 22-5102
  • Failure: means the date that one (1) or more of the following events occurred, as determined by the director:
Idaho Code 22-5102
  • Month: means a calendar month, unless otherwise expressed. See Idaho Code 73-114
  • Property: includes both real and personal property. See Idaho Code 73-114
  • Seed buyer: means any person having a commercial operation, its agents and employees, together with its elevators, mills, buildings, or other structures who owes or has any financial obligation to the producer for seed crop grown by that producer and transferred to the seed buyer. See Idaho Code 22-5102
  • Stored for withdrawal: means the deposit of seed crop with a seed facility by the producer for the subsequent withdrawal by that producer of the same seed crop or similar seed crop, as agreed to by the parties. See Idaho Code 22-5102
  • Transfer: means , unless otherwise defined by the parties in writing, the event when a producer or his agent delivers seed crop to the seed buyer who then gives the producer or his agent a scale weight ticket, receipt, or other written evidence of transfer. See Idaho Code 22-5102
    • (3)  The principal amount of assessments paid by, or deducted from, payments to producers by seed buyers, is held in trust for the seed indemnity fund immediately upon collection by seed buyers and is not property of the seed buyer.
    (4)  Interest earned on assessments prior to remittance to the department belongs to the seed buyer.
    (5)  If a seed buyer fails to collect or remit assessments as required it shall be considered a violation of the provisions of this chapter and shall subject the seed buyer to suspension or revocation of any license issued to the seed buyer under the provisions of this chapter.
    (6)  The department shall collect, on assessments unpaid within the time limits specified in this chapter, interest at the rate of ten percent (10%) per annum until the assessments are remitted together with a penalty of five percent (5%) each month on the unpaid assessment due until the maximum penalty of twenty-five percent (25%) is reached.