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The Oregon Administrative Rules contain OARs filed through August 15, 2014
 
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DEPARTMENT OF AGRICULTURE,
OREGON ORCHARDGRASS SEED PRODUCERS COMMISSION

 

DIVISION 10

REPORTING AND PAYMENT OF ASSESSMENTS

 

655-010-0010

Definitions

(1) "Person" means any individual, corporation, association, partnership, and joint stock company.

(2) "Commission" means the Oregon Orchardgrass Seed Producers Commission.

(3) "Casual Sale" means any sale or sales of Orchardgrass seed made by the producer direct to the consumer where the total accumulated sales during a calendar year is not more than 100 pounds.

(4) "First Purchaser" means any person who buys Orchardgrass seed from the producer in the first instance, or handler who received the Orchardgrass seed in the first instance from the producer for resale or processing.

(5) "Producer" means a person or other legal entity pro-ducing Orchardgrass seed for market, whether as landowner, landlord, tenant, share-cropper, or otherwise.

(6) "Handler" means any producer, processor, or distributor or other person engaged in the handling or marketing of or dealing in Orchardgrass seed, whether as an owner, agent, employe, broker, or otherwise.

(7) Orchardgrass seed includes seed of common or named varieties of (bot.) Dactylis glomerata.

Stat. Auth.: ORS 576

Stats. Implemented:
Hist.: OSP 3, f. 5-27-63

655-010-0015

Tax Assessments

(1) Any first purchaser shall deduct and withhold an assessment on a clean seed basis, from the price paid to the producer thereof, after July 1, 1989, for Orchardgrass seed grown in Oregon according to the following schedule: Assessment for all varieties:

(a) Per lb. -- $.0050;

(b) Per cwt. -- $.50.

(2) All casual sales of Orchardgrass seed shall be exempt from the tax.

(3) The tax shall be assessed only against any commodity or mixture which contains more than 50% of Orchardgrass seed.

(4) 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 directly to the commission, unless such first purchaser voluntarily makes the proper deduction and remits the proceeds to the commission".

Stat. Auth.: ORS 576

Stats. Implemented:
Hist.: OSP 3, f. 5-27-63; OSP 5, f. 6-18-64; OSP 6, f. 6-18-65, ef. 7-1-65; OSP 7, f. 6-8-66, ef. 7-1-66; OSP 8, f. 6-7-67, ef. 7-1-67 OSP 9, f. 6-14-68, ef. 7-1-68; OSP 10, f. 9-12-69, ef. 7-1-69; OSP 11, f. 7-6-70, ef. 7-1-70; OSP 12, f. 6-29-71, ef. 7-1-71; OSP 13, f. 6-25-73, ef. 7-15-73; OSP 1-1985, f. & ef. 7-16-85; OSPC 1-1989, f. 6-15-89, cert. ef. 7-1-89

655-010-0020

Reports and Payment by First Purchaser

(1) The tax deducted and withheld by a first purchaser, as required by rule 655-010-0015, must be paid to this Commission on a quarterly calendar year basis and shall be due and payable within 30 days after the end of each quarter.

(2) Within 30 days after the end of each quarter, the first purchaser must forward to this Commission forms furnished by and approved by the Commission. 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 date each transaction is made, the name and mailing address of each grower, the crop year, the variety (Common, S-143, Akaroa, Potomoc, Latar, Pennlate, Sterling, Frode, etc.), the pounds of cleaned seed, the price per pound, and the tax assessment deducted and withheld.

(3) When a first purchaser lives or has his office in another state or is a federal or other governmental agency, the producer shall report to this Commission all sales made to such purchaser as required by section (2) of this rule and shall pay the tax directly to this Commission as required by section (1) of this rule unless such first purchaser voluntarily makes the proper deduction and remits the proceeds to this Commission.

(4) Penalty for delaying transmittal of funds (ORS 576.355) "...therefore, any first purchaser or other person who delays transmittal of funds beyond the time set by the commission shall pay five percent of the amount due for the first month of delay and one percent of the amount due for each month of delay thereafter".

Stat. Auth.: ORS 576

Stats. Implemented:
Hist.: OSP 3, f. 5-27-63

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