Iowa Code 181.12 – Remission of state assessment on application
Current as of: 2023 | Check for updates
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Terms Used In Iowa Code 181.12
- Executive committee: means the executive committee of the association as created in section 181. See Iowa Code 181.1
- person: means individual, corporation, limited liability company, government or governmental subdivision or agency, business trust, estate, trust, partnership or association, or any other legal entity. See Iowa Code 4.1
- Producer: means any person who owns or acquires ownership of cattle. See Iowa Code 181.1
- 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
- State assessment: means an excise tax on the sale of cattle imposed pursuant to this chapter. See Iowa Code 181.1
A person from whom a state assessment is collected may, by written application filed with the executive committee within ninety days after its collection, have the amount remitted to the person by the executive committee. The information that the state assessment is refundable and the address of the executive committee to which application for a refund may be made shall appear on the invoice of sale form supplied by the purchaser to the producer near the area on the form which shows the amount of the state assessment paid. The executive committee shall furnish uniform application for refund forms and make the refund forms readily available to all producers. A purchaser charged by this chapter with remitting the state assessment shall make the forms readily available to all producers.