§ 3:2058 — Levies, assessments, collection, and enforcement

§2058. Levies, assessments, collection, and enforcement
A. The council is authorized to collect any assessment in accordance with the Federal
Beef Promotion and Research Act of 1985 on all Louisiana cattle purchased or sold within
or outside of Louisiana. This assessment shall be known as the "federal assessment" for the
purposes of this Part. The collecting person shall deduct the amount of the federal
assessment subject to any credits due to the producer from the gross receipts of the producer
at the time of sale. The purpose of the federal assessment shall be for the producer's
participation in the Federal Beef Promotion and Research Program and by virtue of the
federally authorized credit for the producer's participation in the Louisiana Beef Promotion
and Research Program.
B, C. Repealed by Acts 2015, No. 428, §2.
D. If more than one producer shares the proceeds received for the cattle sold, each
such producer shall pay that portion of the assessments which are equivalent to his
proportionate share of the proceeds.
E. Failure of the collecting person to collect the assessment on each head of cattle
sold shall not relieve the producer of his obligation to pay the assessment authorized to be
levied by this Part.
F. The collecting person shall collect and remit the federal assessments authorized
to be levied by this Part. Notwithstanding anything hereto to the contrary, in no event, nor
at any time, shall more than one dollar be paid or collected for the promotional programs
described in this Part on any one head of cattle.
G. Each collecting person shall transmit the assessments and a report of the
assessments collected to the council in the manner provided for in this Subsection:
(1) Each collecting person shall make such reports as are approved by the council
on forms made available by the council. A separate report shall be prepared for each
reporting period. The report shall be mailed to the council and shall contain the following
information:
(a) The number of cattle purchased or transferred and the number of transactions
which are in any way subject to the assessment provided for in this Part, along with the dates
of such transactions.
(b) The amount of the assessment remitted.
(c) The reason, if any, that the remittance is less than the number of head of cattle
involved in transactions multiplied by the assessment rate.
(d) The date any assessment was paid.
(2) Each calendar month shall be a reporting period. The period shall end on the
close of business on the last day of the month.
(3) The collecting person shall remit all assessments to the council with the report
no later than the fifteenth day of the month following the close of the period. All remittances
shall be by check or money order made payable to the Louisiana Beef Industry Council. All
remittances shall be received subject to collections and payment at par.
H. Each collecting person responsible for remitting the assessments, other than a
producer slaughtering cattle of his own production for sale, shall give the producer from
whom an assessment was collected written evidence of the payment of the assessment. The
written evidence shall contain the following information:
(1) The name and address of the collecting person.
(2) The name of the producer who paid the assessment.
(3) The number of cattle sold.
(4) The total assessments paid by the producer.
(5) The date of the receipt.
I.(1) The assessment levied on each head of cattle shall not apply to cattle owned by
a person if either:
(a) The person certifies that the person's only share in the proceeds of a sale of cattle
or beef is a sales commission, handling fee, or other service fee.
(b) The person does all of the following:
(i) Certifies that he has acquired ownership of cattle to facilitate the transfer of
ownership of such cattle from the seller to a third party.
(ii) Establishes that such cattle were resold not later than ten days from the date on
which the person acquired ownership.
(iii) Certifies that the assessment levied upon the person from whom the cattle were
purchased has been collected and remitted, or will be so, if an assessment is due or that the
assessment is being levied against cattle which sold for one hundred fifty dollars or less per
head.
(2)(a) Each person seeking nonproducer status pursuant to Paragraph (1) of this
Subsection shall provide the collecting person with a statement certifying his nonproducer
status on a form approved by the council.
(b) A copy of such form shall be forwarded by the collecting person to the council
upon its request.
J. Records showing the amount of the assessments collected and the number of cattle
consigned to the market agents or individuals shall be preserved by such market agencies or
individuals for a period of two years and shall be made available for inspection at any time
upon oral or written demand by the commissioner of agriculture and forestry or any duly
authorized agency or representative of the commissioner or by the council only after review
of the Department of Agriculture and Forestry records. Every market agency licensed to do
business in Louisiana or other person or organization purchasing cattle in Louisiana, at such
time or times as the council may designate, shall submit a monthly sales report to the council,
and also shall submit such additional reports or other documentary information as the
commissioner or the council deems necessary for the efficient and equitable collection of the
assessments imposed in this Part. Copies of these records shall be furnished to the council
by the commissioner upon request. The council shall regulate and enforce the collection of
the assessments and matters pertaining thereto and shall use the monthly sales reports as a
means of regulating the collection of the funds.

Legislative History

Added by Acts 1978, No. 320, §1. Acts 1985, No. 694, §1; HCR 187, 1987 R.S.; HCR 201, 1988 R.S; Acts 1989, No. 166, §1; Acts 1993, No. 587, §1, eff. July 1, 1993; Acts 1995, No. 298, §1; Acts 2009, No. 24, §8K, eff. June 12, 2009; Acts 2015, No. 428, §§1, 2.