Or. Admin. Code § 604-010-0015 - Reports and Payment by First Purchaser

(1) First purchasers and handlers, as defined in 604-010-0005(4) and (6), must submit completed and signed assessment reports on commission approved form.

(2) Assessment reports shall include all purchases by or deliveries to a first purchaser or handler of Fescue seed (net paid weight) and all purchases by or deliveries to a first purchaser or handler of Highland Bentgrass seed or any commodity or mixture which contains more than 50 percent of such Highland Bentgrass seed.

(3) Quarterly assessment reports are due in the commission office postmarked on or before the 30th day of the reporting month specified below. Quarterly assessments shall be reported as follows:

(a) January, February, March assessments are reported on or before April 30th;

(b) April, May, June assessments are reported on or before July 30th;

(c) July, August, September assessments are reported on or before October 30th;

(d) October, November, December assessments are reported on or before January 30th.

(4) Within 30 days after the end of each quarter, the first purchaser must forward to this Commission forms furnished by and approved by the Commission. The forms shall be signed by the first purchaser and completely filled out and shall include in addition to all other required information and figures:

(a) The date each transaction is made;

(b) The name of each grower;

(c) The crop year;

(d) The variety (Chewings Fescue seed, Creeping Red Fescue seed or Highland Bentgrass seed or any commodity or any blend consisting of 50 percent or more of Highland Bentgrass seed);

(e) The pounds of cleaned seed;

(f) The price per pound for Chewings Fescue seed and Creeping Red Fescue seed; and

(g) The tax assessment deducted and withheld.

Notes

Or. Admin. Code § 604-010-0015

CFC 2, f. 5-29-56; CRFC 1-2001, f. & cert. ef. 6-12-01; CRFC 1-2011(Temp), f. & cert. ef. 6-30-11 thru 11-22-11; CRFC 2-2011, f. & cert. ef. 10-7-11

Stat. Auth.: ORS 576, SB 946 (2011)

Stats. Implemented: ORS 576, SB 946 (2011)