(1)Except as provided in section (2) of this rule, for all transactions occurring on or after September 1, 2019, involving hazelnuts grown in Oregon, the first purchaser shall deduct and withhold an assessment of $.01 per pound or $20 per ton on merchantable weight in-shell hazelnuts and $.02275 per pound or $45.50 per ton on all shelled hazelnuts from the price paid the producer.
(2)All casual sales of hazelnuts shall be exempt from said assessment.
(3)ORS 576.345 (Producer to make reports of and pay assessment moneys on certain sales): When a first purchaser lives or has his office in another state or is a federal or other governmental agency, the producer shall report all sales made to such purchaser on forms provided by and pay the tax assessment directly to the Commission, unless such first purchaser voluntarily makes the proper deduction and remits the proceeds to the Commission.
(4)Any producer who performs the handling or processing functions on all or a part of the production of hazelnuts, which normally would be performed by another person as the first purchaser thereof, shall report the sales on such self-produced hazelnuts on forms provided by and pay the assessment moneys directly to the Commission, unless the purchaser from such producer voluntarily makes the proper deduction and remits the proceeds to the Commission.
Rule 623-010-0010 — Assessment,