OAR 624-010-0020
Reports and Payment of Assessment Monies
(1)
First purchasers and handlers must submit completed and signed assessment reports on commission approved forms. Assessment reports will include all purchases by or deliveries to a first purchaser or handler of alfalfa seed. Assessment reports are due in the commission office by 5:00 p.m. on the 15th day of the month, on a monthly or quarterly period, at the handler’s option. If reporting on a quarterly basis, the deadlines are:(a)
January, February, March report by April 15th;(b)
April, May, June report by July 15th;(c)
July, August, September report by October 15th;(d)
October, November, December report by January 15th.(2)
When a first purchaser or handler has completed, signed, and forwarded a report covering his final purchase of alfalfa seed for the crop season, he may mark such report in large letters "Final Report For This Crop Season.” No further reports are necessary by such first purchaser unless or until additional purchases are made.(3)
When a first purchaser lives or has his office in another state, or is a federal or governmental agency, the producer shall report to this Commission all sales made to such purchaser as required by section (1) of this rule and shall pay the assessment directly to the Commission, unless such first purchaser voluntarily makes the proper deduction and remits the proceeds to this Commission.(4)
At the time that reports are due, the Commission from the first purchaser or first handler, as required in section (1) of this rule, the first purchaser or first handler shall attach and forward payment to the Commission for the assessment due as set forth in each such report. The forms shall be signed by the first purchaser and completely filled out, and shall include, in addition to all other required information and figures, the name and complete mailing address of each producer, the crop year, the pounds and amount of assessment deducted and withheld.(5)
Any producer who performs the handling or processing functions of all or part of his production of the commodity, which normally would be performed by another person as the first purchaser thereof, shall report his sales of such commodity of his own production on forms provided by, and pay the assessment monies directly to the Commission, unless the first purchaser from such producer voluntarily makes proper deduction and remits the proceeds to the Commission. Examples would be the sale by a producer direct to another producer.
Source:
Rule 624-010-0020 — Reports and Payment of Assessment Monies, https://secure.sos.state.or.us/oard/view.action?ruleNumber=624-010-0020.