7 CFR 989.81 - Accounting.

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§ 989.81 Accounting.

(a) If, at the end of the crop year, the assessments collected are in excess of expenses incurred, such excess shall be accounted for in accordance with one of the following:

(1) If such excess is not retained in a reserve, as provided in paragraph (a)(2) of this section, it shall be refunded proportionately to the persons from whom collected in accordance with § 989.80; Provided, That any sum paid by a person in excess of his or her pro rata share of expenses during any crop year may be applied by the committee at the end of such crop year as credit for such person, toward the committee's administrative operations for the following crop year; Provided further, That the committee may credit the excess to any outstanding obligations due the committee from such person.

(2) The committee may carry over such excess funds into subsequent crop years as a reserve; Provided, That funds already in the reserve do not exceed one crop year's budgeted expenses as averaged over the past six years. In the event that funds exceed one crop year's expenses, funds in excess of one crop year's budgeted expenses shall be distributed in accordance with paragraph (a)(1) of this section. Such funds may be used:

(i) To defray essential administrative expenses (i.e., staff wages/salaries and related benefits, office rent, utilities, postage, insurance, legal expenses, audit costs, consulting, Web site operation and maintenance, office supplies, repairs and maintenance, equipment leases, domestic staff travel and committee mileage reimbursement, international committee travel, international staff travel, bank charges, computer software and programming, costs of compliance activities, and other similar essential administrative expenses) exclusive of promotional expenses during any crop year, prior to the time assessment income is sufficient to cover such expenses;

(ii) To cover deficits incurred during any period when assessment income is less than expenses;

(iii) To defray expenses incurred during any period when any or all provisions of this part are suspended;

(iv) To meet any other such expenses recommended by the committee and approved by the Secretary; and

(v) To cover the necessary expenses of liquidation in the event of termination of this part. Upon such termination, any funds not required to defray the necessary expenses of liquidation shall be disposed of in such manner as the Secretary may determine to be appropriate; Provided, That to the extent practicable, such funds shall be returned pro rata to the persons from whom such funds were collected.

(b) The committee may, with the approval of the Secretary, maintain in its own name or in the name of its members, a suit against any handler for the collection of such handler's pro rata share of the expenses.

[25 FR 12813, Dec. 14, 1960; 27 FR 2506, Mar. 16, 1962, as amended at 81 FR 44764, July 11, 2016]

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.


United States Code
U.S. Code: Title 7 - AGRICULTURE

§ 601 - Declaration of conditions

§ 602 - Declaration of policy; establishment of price basing period; marketing standards; orderly supply flow; circumstances for continued regulation

§ 603 - Government owned cotton; transfer to Secretary of Agriculture; powers of Secretary

§ 604 - Borrowing money; expenditures; authority of Secretary

§ 605 - Repealed. June 30, 1947, ch. 166, title II, § 206(d), 61 Stat. 208

§ 606 - Repealed. Aug. 24, 1935, ch. 641, § 34, 49 Stat. 775

§ 607 - Sale by Secretary; additional options; validation of assignments; publication of information

§ 608 - Powers of Secretary

§ 608-1

§ 608a - Enforcement of chapter

§ 608a-1

§ 608b - Marketing agreements; exemption from anti-trust laws; inspection requirements for handlers not subject to agreements

§ 608c - Orders

§ 608c-1

§ 608d - Books and records

§ 608e - Repealed. July 3, 1948, ch. 827, title III, § 302(d), 62 Stat. 1258

§ 608e-1

§ 608f - Repealed. Pub. L. 89–106, § 9, Aug. 4, 1965, 79 Stat. 432

§ 609 - Processing tax; methods of computation; rate; what constitutes processing; publicity as to tax to avoid profiteering

§ 610 - Administration

§ 611 - “Basic agricultural commodity” defined; exclusion of commodities

§ 612 - Appropriation; use of revenues; administrative expenses

§ 612a, 612b - Omitted

§ 612c - Appropriation to encourage exportation and domestic consumption of agricultural products

§ 612c-1

§ 612c-2

§ 612c-3

§ 612c-4

§ 612c-5

§ 612c-6

§ 613 - Termination date; investigations and reports

§ 613a - Repealed. Sept. 1, 1937, ch. 898, title V, § 510, 50 Stat. 916

§ 614 - Separability

§ 615 - Refunds of tax; exemptions from tax; compensating tax; compensating tax on foreign goods; covering into Treasury

§ 616 - Stock on hand when tax takes effect or terminates

§ 617 - Refund on goods exported; bond to suspend tax on commodity intended for export

§ 618 - Existing contracts; imposition of tax on vendee; collection

§ 619 - Collection of tax; provisions of internal revenue laws applicable; returns

§ 619a - Cotton tax, time for payment

§ 620 - Falsely ascribing deductions or charges to taxes; penalty

§ 621 - Machinery belting processed from cotton; exemption from tax

§ 622 - Omitted

§ 623 - Actions relating to tax; legalization of prior taxes

§ 624 - Limitation on imports; authority of President

§ 625 - Repealed. Pub. L. 108–357, title VI, § 611(s), Oct. 22, 2004, 118 Stat. 1523

§ 626 - Import inventory

§ 627 - Dairy forward pricing pilot program

§ 641 to 659 - Omitted

§ 671 - Arbitration of disputes concerning milk

§ 672 - Agreements; licenses, regulations, programs, etc., unaffected

§ 673 - Taxes under Agricultural Adjustment Act; laws unaffected

§ 674 - Short title

Title 7 published on 2015-01-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 7 CFR Part 989 after this date.

  • 2015-11-25; vol. 80 # 227 - Wednesday, November 25, 2015
    1. 80 FR 73644 - Raisins Produced From Grapes Grown in California; Increased Assessment Rate
      GPO FDSys XML | Text
      DEPARTMENT OF AGRICULTURE, Agricultural Marketing Service
      Final rule.
      Effective November 27, 2015.
      7 CFR Part 989