Idaho State Statutes - Idaho Attorney Directory

(1) From and after July 1, 1997, there
is hereby levied and imposed an assessment of an amount not to be less than
one percent (1%) nor to exceed two percent (2%) of the net receipts at the
first point of sale, to be deducted by the first purchaser from the price paid
to the grower on dry peas or lentils grown in Idaho, or chickpeas or garbanzos
grown north of the Salmon River, sold after July 1, 1997, dockage free weight,
and sold or contracted through commercial channels, and each and every crop
grown thereafter. The assessment provided in this subsection shall be paid at
such time or times as the commission may by rule prescribe.
(2) The assessment shall be levied and assessed to the grower at the time
of delivery for sale and shall be deducted by the first purchaser from the
price paid to the grower at the time of sale or in case of a lienholder who
may possess such peas or lentils under his lien, the assessment shall be
deducted by the lienholder from the proceeds of the claims secured by such
lien at the time the peas or lentils are pledged or mortgaged. The assessment
shall be deducted as provided in this section whether the peas or lentils are
stored in this or any other state. The commission may, however, permit any
federal corporation, such as the commodity credit corporation, to waive its
responsibility for the collection of the assessment, provided the amount of
the assessment is one dollar ($1.00) or less.
(3) It shall be within the discretion of the commission to establish the
amount of the tax to be levied as provided in subsection (1) of this section.
The decision whether to adjust the amount of the tax to be levied and the time
for which the adjusted levy shall be in effect shall require the vote of a
majority of the commission members.
(4) The assessment shall be levied on peas and lentils grown and
delivered on seed or grower contracts. The assessment shall be levied and
assessed to the grower at the time of settlement and shall be deducted by the
seed company, corporation, cooperative, partnership, or person from the price
paid to the grower at the time of settlement for fulfillment of conditions as
set forth in grower contracts.
(5) The assessment shall not be levied on peas and lentils retained and
used by the grower for his own seed and feed.
(6) The assessment constitutes a lien prior to all other liens and
encumbrances upon such peas or lentils except liens which are declared prior
by operation of a statute of this state.

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