4-22-7 - Assessment imposed on sale of milk or cream produced, sold, or contracted for sale in state -- Time of assessment -- Collection by dealer or producer-handler -- Penalty for delinquent payment - Utah Statutes

4-22-7. Assessment imposed on sale of milk or cream produced, sold, or contractedfor sale in state -- Time of assessment -- Collection by dealer or producer-handler -- Penaltyfor delinquent payment or collection -- Statement to be given to producer.
(1) An assessment of 10 cents is imposed upon each 100 pounds of milk or creamproduced and sold, or contracted for sale, through commercial channels in this state.
(2) The assessment shall be:
(a) based upon daily or monthly settlements; and
(b) due at a time set by the commission, which may not be later than the last day of themonth next succeeding the month of sale.
(3) (a) The assessment shall be:
(i) assessed against the producer at the time the milk or milk fat is delivered for sale;
(ii) deducted from the sales price; and
(iii) collected by the dealer or producer-handler.
(b) The proceeds of the assessment shall be paid directly to the commission who shallissue a receipt to the dealer or producer-handler.
(c) If a dealer or producer-handler fails to remit the proceeds of the assessment or deductthe assessment on time, a penalty equal to 10% of the amount due shall be added to theassessment.
(4) (a) At the time of payment of the assessment, the dealer or producer-handler shalldeliver a statement to the producer calculating the assessment.
(b) The commission may require other relevant information to be included in thestatement.
(5) If the mandatory assessment required by the Dairy and Tobacco Adjustment Act of1983, Pub. L. No. 98-180, 97 Stat. 1128 (1150.152), is abolished, a producer who objects topayment of the assessment imposed under this section, may, by January 31, submit a writtenrequest to the commission for a refund of the amount of the assessment the producer paid duringthe previous year.

Amended by Chapter 173, 2005 General Session