Iowa Code § 182.14
Assessment
Iowa · Iowa Code Chapter 182 — Iowa Sheep and Wool Promotion Board · Status: effective
Cite this
- Citation
- Iowa Code § 182.14, Assessment, Iowa, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2229429
- Permanent ID
ys:prov:2229429@1- SHA-256
8eb2f8397644b6c31d779c035b08f73c3327aa47e8e749535bd06a9e7ccf55b1
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
1. An assessment provided in this chapter shall be imposed on the producer as follows:
a. If the producer sells wool or sheep to the first purchaser within this state, the following shall apply:
1. If the sale occurs at a concentration point, the assessment shall be imposed at the time of delivery. The first purchaser shall deduct the assessment from the price paid to the producer at the time of sale.
2. If the sale does not occur at a concentration point, the producer shall deduct the assessment from the amount received from the sale and shall forward the amount deducted to the board within thirty days following each calendar quarter.
b. If the producer sells, ships, or otherwise disposes of wool or sheep to any person outside this state, the producer shall deduct the assessment from the amount received from the sale and shall forward the amount deducted to the board.
2. The assessment imposed by this section shall be remitted to the board not later than thirty days following each calendar quarter during which the assessment amount was deducted.