A processor shall file a report with the secretary of state on or before March 31 of each year, as follows:
 1. For all processors, the report shall include all of the following:

 a. The number of swine and the number of cattle owned and fed more than thirty days by the processor in this state during the processor’s preceding tax year.
 b. The total number of swine and the total number of cattle owned and fed more than thirty days by the processor during the processor’s preceding tax year.
 c. The number of swine and the number of cattle slaughtered in this state by the processor during the processor’s preceding tax year.
 d. The total number of swine and the total number of cattle slaughtered by the processor during the processor’s preceding tax year.
 e. The total wholesale value of beef or pork products that have been processed by the processor during the preceding tax year.
 f. The total number of swine for which the processor has contracted for feeding as provided in section 202B.201.

Terms Used In Iowa Code 202B.302

  • following: when used by way of reference to a chapter or other part of a statute mean the next preceding or next following chapter or other part. See Iowa Code 4.1
  • Processor: means a person who alone or in conjunction with others directly or indirectly controls the manufacturing, processing, or preparation for sale of beef or pork products, including the slaughtering of cattle or swine or the manufacturing or preparation of carcasses or goods originating from the carcasses, if the beef or pork products have a total annual wholesale value of eighty million dollars or more for the person's tax year. See Iowa Code 202B.102
  • Qualified processor: means a processor of pork products if all of the following apply:
     a. See Iowa Code 202B.102
  • 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
  • year: means twelve consecutive months. See Iowa Code 4.1
 2. For a qualified processor, the report shall include all of the following:

 a. The total number of swine slaughtered each day during the qualified processor’s preceding tax year.
 b. The total number of swine slaughtered each day that are purchased through cash or spot market purchases during the qualified processor’s preceding tax year.
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