181.12 Remission of state assessment on application.
A person from whom a state assessment is collected may, by written application filed with the executive committee within ninety days after its collection, have the amount remitted to the person by the executive committee. The information that the state assessment is refundable and the address of the executive committee to which application for a refund may be made shall appear on the invoice of sale form supplied by the purchaser to the producer near the area on the form which shows the amount of the state assessment paid. The executive committee shall furnish uniform application for refund forms and make the refund forms readily available to all producers. A purchaser charged by this chapter with remitting the state assessment shall make the forms readily available to all producers.
[C71, 73, 75, 77, 79, 81, §181.12; 81 Acts, ch 71, §1]
2004 Acts, ch 1037, §11, 19; 2016 Acts, ch 1043, §11, 21
Right to refund not subject to execution or transfer; §179.5A