South Dakota Administrative Rules
Title 12 - Department of Agriculture
Article 12:15 - Oilseeds council
Chapter 12:15:02 - First purchasers
Section 12:15:02:01 - Quarterly reports and remittance
Current through Register Vol. 51, page 43, September 23, 2024
Every first purchaser shall submit a quarterly report to the council within 30 days after the end of each calendar quarter if oilseeds were purchased during the quarter. Each first purchaser shall make a report to the council at least once a year. Quarterly reports with required fees shall be submitted to the remittance center at the Department of Revenue in Sioux Falls, which serves as the agent for the council. The report shall be on forms provided by the council and shall contain the following information:
(1) The name and address of the first purchaser;
(2) Hundredweight of sunflowers, safflowers, and canola purchased on which the check-off fee was collected;
(3) Bushels of flax purchased on which the check-off was collected;
(4) The total dollar amount of the check-off fee collected;
(5) The calendar quarter for which the report is submitted;
(6) The date of the report; and
(7) The signature of the first purchaser or an authorized representative.
All check-off fees collected during the calendar quarter for which the report is submitted shall be remitted to the council with the report.
General Authority: SDCL 38-27-8.1, 38-27-14.
Law Implemented: SDCL 38-27-11, 38-27-14.