§3534.  Levy of assessment; collection and enforcement; records; refunds; transfer of funds

A.  Levy of assessment.

(1)  There is hereby levied an assessment at the rate of three cents per hundredweight, or the equivalent thereof, of dry rough "paddy" rice produced in this state and a rate of two and seventy one-hundredths cents per hundredweight, or the equivalent thereof, on rice produced in this state and sold on a "green weight" basis.

(2)  The obligation to pay the assessment shall apply to the producer for all rice marketed by him.  To facilitate collection, this assessment shall be deducted by each miller or handler from the amount paid the producer at the first point of sale only, whether within or outside the state.

(3)  Rice which was purchased by a handler on a "green weight" basis for resale and on which the assessment has been collected from producers must be accompanied by a certificate showing the amount of assessments deducted when resale is made to a miller by the handler.

(4)  Assessments on seed rice shall be due at the time such rice is marketed as seed and shall be collected from the handler performing the cleaning.  Such handler shall add such assessment to any amount charged to the producer or other person for whom such cleaning service is performed.

(5)  Assessments on rice put under loan to the Commodity Credit Corporation or purchased by the Commodity Credit Corporation and delivered to it shall be payable when such rice is placed under loan or is purchased.

(6)  The Commodity Credit Corporation may require deduction and payment of the assessment from the loan proceeds or from the purchase price on behalf of the producer.

(7)  Assessments on rice put under loan to the Commodity Credit Corporation and redeemed by the producer prior to the takeover date, if already paid by having been deducted from the loan proceeds, shall not be deducted by each miller or handler from the amount paid the producer at the first point of sale as provided in this Section; otherwise, the assessment shall be deducted.

B.  Repealed by Acts 2014, No. 216, §2.

C, D.  Repealed by Acts 1991, No. 98, §2, eff. July 1, 1991.

E.  Collection and enforcement.  The assessment levied by this Chapter shall be collected by the commissioner.  On rice sold by the producer, collection shall be from the buyer of the rice at the first point of sale only.  On rice put under loan or purchased by the Commodity Credit Corporation and delivered to the Commodity Credit Corporation, collection shall be from the producer, or from the Commodity Credit Corporation on the producer's behalf.  On seed rice, collection shall be from the handler performing the cleaning.

F.  Records.  Every buyer shall keep a complete and accurate record of all rice purchased by him.  Such records shall be in such form and contain such other information as the board shall by rule or regulation prescribe.  The records shall be preserved by the buyer for a period of two years and shall be offered for inspection at any time upon oral or written demand by the commissioner or his duly authorized representative or agent thereof.  Every buyer, at such time or times as the commissioner may require, shall submit reports or other documentary information deemed necessary for the efficient and equitable collection of the assessment levied in this Chapter.  The commissioner shall have the power to cause any duly authorized agent or representative to enter upon the premises of any buyer of rice from which assessments were collected or to be collected and examine or cause to be examined by such agent any books, papers and records which deal in any way with respect to the payment of the assessment or enforcement of the provisions of this Chapter.

G.  Refunds.

(1)  Any rice producer may request and receive a refund of the amount deducted from his share of the proceeds from the sale of his rice provided he makes a written application with the commissioner within thirty days from the date of sale supported by copies of sales slips signed by the producer and provided further that the application is filed before the annual accounting is made and the funds paid to the board.

(2)  The refund shall be paid to the producer no later than sixty days after the commissioner receives the producer's application for a refund.

(3)  Any repeal of the refund provided in this Subsection shall require two-thirds vote of the legislature.

H.  Transfer of funds.

(1)  The commissioner of agriculture shall monthly pay over to the Louisiana Rice Promotion Board the funds collected less the actual cost of administering and collecting the assessment levied herein up to but not to exceed two percent of the gross amount collected.

(2)  The annual settlement to the Louisiana Rice Promotion Board shall be made as of the first day of July of each year and shall be accompanied by a complete audit of all funds collected and disbursed, and costs actually incurred in the collection and administration of the assessment.

I.  Repealed by Acts 2014, No. 216, §2.

Added by Acts 1972, No. 104, §1; Amended by Acts 1980, No. 353, §2; Acts 1988, No. 335, §1; Acts 1991, No. 98, §§1 and 2, eff. July 1, 1991; Acts 2009, No. 24, §8H, eff. June 12, 2009; Acts 2010, No. 861, §3; Acts 2014, No. 216, §§1, 2.