§ 15-15-12-33 — Refunds to producers; application; proof of deduction of assessment from corn sale price; deadline for payment of refund

(a) If a producer has sold corn and the state
assessment was deducted from the sale price of the corn, the producer
may secure a refund equal to the amount deducted upon filing a written
application.
(b) A producer's application for a refund under this section must be
made to the council not more than one hundred eighty (180) days after
the state assessment is deducted from the sale price of the producer's
corn.
(c) The council shall provide application forms to a first purchaser
for purposes of this section upon request and make application forms
available on the council's Internet web site. A first purchaser shall
make application forms available in plain view at the first purchaser's
place of business.
(d) Proof that an assessment has been deducted from the sale price
of a producer's corn must be attached to each application for a refund
submitted under this section by a producer. The proof that an
assessment was deducted may be in the form of a duplicate or an
original copy of the purchase invoice or settlement sheet from the first
purchaser. The refund form and proof of assessment may be mailed or
faxed to the council. The refund form must clearly state how to request
a refund, the address where the form may be mailed, and the fax
number where the form may be faxed.
(e) If a refund is due under this section, the council shall remit the
refund to the producer as follows:
(1) For:
(A) refunds of more than twenty-five dollars ($25); or
(B) multiple refunds that total more than twenty-five dollars
($25);
not later than thirty (30) days after the date the producer's
completed application and proof of assessment are received.
(2) For refunds of twenty-five dollars ($25) or less:
(A) on March 31 if the producer's completed application and
proof of assessment are received before March 1; or
(B) on September 30 if the producer's completed application
and proof of assessment are received on or after March 1 and
before September 1.
[Pre-2008 Recodification Citation: 15-4-10-26.5.]

Legislative History

As added by P.L.2-2008, SEC.6. Amended by P.L.148-2009, SEC.7; P.L.98-2012, SEC.12.