SALE AND ASSESSMENT
"Casual sale" means any sale or sales of hazelnuts made by the producer direct to the consumer where the total accumulated sales during a fiscal year is not more than two hundred and fifty (250) pounds, in-shell basis.
Stat. Auth.: ORS 576
Hist.: OFC 2, f. 8-6-59; HZL 1-2000, f. 12-8-00, cert. ef. 1-1-01
(1) Except as provided in section (2) of this rule, for all transactions occurring on or after September 1, 2016, involving hazelnuts grown in Oregon, the first purchaser shall deduct and withhold an assessment of $.0085 per pound or $17 per ton on merchantable weight in-shell hazelnuts and $.02125 per pound or $42.50 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: 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.
Stat. Auth.: ORS 576.304(2), 576.304
Stats. Implemented: ORS 576.304(2), 576.304(14), 576.325
Hist.: OFC 2, f. 8-6-59; OFC 7, f. 5-10-65, ef. 7-1-65; OFC 8, f. 4-24-72, ef. 7-1-71; OFC 2-1980, f. & ef. 7-28-80; OFC 1-1982, f. & ef. 10-4-82; OFC 2-1984, f. & ef. 3-7-84; OFC 1-1985, f. 7-29-85, ef. 8-1-85; HZL 1-2000, f. 12-8-00, cert. ef. 1-1-01; HZL 1-2003, f. 9-30-03, cert. ef. 10-1-03; HZL 1-2004, f. & cert. ef. 7-30-04; HZL 1-2011, f. & cert. ef. 10-24-11; HZL 1-2016, f. 6-9-16, cert. ef. 9-1-16
Payment of Assessments on Filbert Purchases
First purchasers and handlers must submit completed and signed assessment reports on commission approved forms. Assessment reports shall include all purchases by or deliveries to a first purchaser or handler of hazelnuts. Assessment collections that total $100 or more per month must be reported monthly. Assessments of less than $100 per month must be reported quarterly. Monthly assessment reports are due in the commission office by 5:00 p.m. on the 20th day of the month following the calendar month in which the reported hazelnuts were sold. Quarterly assessment reports are due in the commission office by 5:00 p.m. on the 20th day of the reporting month specified below.
(1) January, February, March assessments of less than $100 reported in April;
(2) April, May, June assessments of less than $100 reported in July;
(3) July, August, September assessments of less than $100 reported in October;
(4) October, November, December assessment of less than $100 reported
Stat. Auth.: ORS 576
Hist.: OFC 4, f. 6-20-61, ef. 8-10-61; HZL 1-2000, f. 12-8-00, cert. ef. 1-1-01
State Archives • 800 Summer St. NE • Salem, OR 97310