185C.27 - REFUND OF ASSESSMENT.
185C.27 REFUND OF ASSESSMENT.
A producer who has sold corn and had a state assessment deducted
from the sale price, by application in writing to the board, may
secure a refund in the amount deducted. The refund shall be payable
only when the application shall have been made to the board within
sixty days after the deduction. Application forms shall be given by
the board to each first purchaser when requested and the first
purchaser shall make the applications available to any producer.
Each application for refund by a producer shall have attached to the
application proof of the assessment deducted. The proof of
assessment may be in the form of a duplicate or certified copy of the
purchase invoice by the first purchaser. The board shall have thirty
days from the date the application for refund is received to remit
the refund to the producer. The board may provide for refunds of a
federal assessment as provided by federal law. Unless inconsistent
with federal law, refunds shall be made under section 185C.26. Section History: Early Form
[C77, 79, 81, § 185C.27] Section History: Recent Form
89 Acts, ch 198, §16
Right to refund not subject to execution or transfer, § 179.5A