Idaho Administrative Code
Title IDAPA 53 - Barley Commission, Idaho
Rule 53.01.01 - RULES OF THE IDAHO BARLEY COMMISSION
Section 53.01.01.100 - FIRST PURCHASER RULES
Current through August 31, 2023
In accordance with Section 22-4015(1), Idaho Code, the Commission will designate the quarters (three (3) month periods) for the purpose of collecting the tax imposed on all barley grown, delivered into, or stored within the state of Idaho and sold or contracted in the state. (3-15-22)
01. Designated Quarters. The quarters designated by the Commission for payment of tax are: (3-15-22)
02. Barley Tax Return (Form Number 1). The first purchaser of barley is required to complete and send the Barley Tax Return (Form Number 1) to the commission office each and every quarter on or before the dates specified in these rules. The Barley Tax Return (Form Number 1) shall be provided to the first purchaser by the Commission and, at a minimum, require the following legible information: (3-15-22)
03. Delivery of Documents to Commission (Form Number 2). The first purchaser of barley shall complete and return the Report of Tax on Barley (Form Number 2), or equivalent, to the commission office each and every quarter on or before the dates specified in these rules. The Commission will provide blank copies of Form Number 2 to the first purchaser. Form Number 2, or equivalent, will, at a minimum, require the following legible information: (3-15-22)
04. Deduction of Tax on Net Weight of Barley. The first purchaser shall deduct the barley tax on the NET weight of the barley after deduction of dockage. (3-15-22)
05. Late Payment Penalty (As specified in Section 22-4018(2), Idaho Code). Any person or firm who makes payment to the Commission at a date later than prescribed in Section 22-4015, Idaho Code, is subject to a late payment penalty of fifteen percent (15%) per annum on the amount due. (3-15-22)