Terms Used In Iowa Code 185.32

• assessment: means an excise tax on each bushel of soybeans marketed in this state which is imposed pursuant to a promotional order as provided in this chapter. See Iowa Code 185.1
• First purchaser: means a person, public or private corporation, governmental subdivision, association, cooperative, partnership, commercial buyer, dealer, or processor who purchases soybeans 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 soybeans purchased for the purchaser's personal consumption. See Iowa Code 185.1
• purchase: includes but is not limited to the pledge or other encumbrance of soybeans as security for a loan extended under a federal price support loan program. See Iowa Code 185.1
• Secretary: means the secretary of agriculture. See Iowa Code 185.1
• Soybeans: means and includes all kinds of varieties of soybeans marketed or sold as soybeans by the producer. See Iowa Code 185.1
• Subpoena: A command to a witness to appear and give testimony.
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.