Idaho Admin. Code r. 43.01.01.500 - REFUND APPLICATIONS

01. Assessment Refund. In accordance with Section 22-4717, Idaho Code, any seller may request from the Commission in writing, within thirty (30) days after payment thereof, a refund of all or any portion of an assessment levied on oilseed and paid by such seller. Sellers requesting an oilseed assessment refund, as specified in Section 22-4717, Idaho Code, are required to complete and return a refund application form (Form Number 2) to the Commission office no later than thirty (30) days after payment of the assessment. Form Number 2 will be available through the Commission office. Written requests for refund application forms must be sent to the Commission office. (3-15-22)

02. Refund Application Form Number 2. Form Number 2 shall, at a minimum, require the following information from the applicant: (3-15-22)

a. The applicant's name and address. (3-15-22)

b. The applicant's federal tax identification number. (3-15-22)

c. The first purchaser or lender who deducted the assessment from the applicant's settlement. (3-15-22)

d. The applicant's date of settlement. (3-15-22)

e. The hundredweight of oilseed sold by the applicant. (3-15-22)

f. The dollar amount of oilseed assessment deducted from the applicant's settlement. (3-15-22)

g. The applicant shall enclose evidence with the application proving the oilseed assessment was deducted by providing a copy of the invoice (Form Number 1) for which the refund is claimed. In the absence of a copy of the invoice, the Commission may, but is not bound to, accept other satisfactory evidence of payment. (3-15-22)

Notes

Idaho Admin. Code r. 43.01.01.500