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Reporting And Payment Of Assessments


Published: 2015

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The Oregon Administrative Rules contain OARs filed through November 15, 2015

 

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DEPARTMENT OF AGRICULTURE,

OREGON WHEAT COMMISSION









 

DIVISION 10
REPORTING AND PAYMENT OF ASSESSMENTS

678-010-0010
Applications
of Assessment Rate to Wheat or Barley Mixtures
Any person who is a first purchaser
or lien holder as defined by ORS 578.010, shall deduct and withhold the assessment as required by
OAR 678-010-0030 on the gross weight of all grain mixtures that contain wheat, barley, or both that
was grown in this state and sold through commercial channels, unless the grain mixture has been
certified by the Federal Grain Inspection Service. If the grain mixture has been certified to contain
a percentage of wheat, barley, or both, then the first purchaser or lien holder shall deduct and
withhold the assessment as required by OAR 678-010-0030 on the percentage by weight of wheat, barley,
or both that was grown in this state and sold through commercial channels.
Stat. Auth.: ORS 578

Stats. Implemented: ORS 578

Hist.: 1WC 3, f. 6-15-62; 1WC 8, f.
& ef. 3-4-77; WHEAT 1-2001, f. & cert. ef. 3-1-01; WHEAT 1-2006, f. & cert. ef. 1-27-06;
WHEAT 1-2011(Temp), f. 6-24-11, cert. ef. 7-1-11 thru 12-27-11; WHEAT 2-2011, f. 10-27-11, cert.
ef. 11-2-11
678-010-0020

Definitions
(1) "Commercial Channels" means
the sale of wheat, barley, or both for use as food, feed, seed, or any industrial or chemurgic use,
when sold to any commercial buyer, dealer, processor, cooperative, or to any person, public or
private, who resells any wheat, barley, or both or product produced from wheat, barley, or both.
(2) "Commission" means the Oregon
Wheat Commission.


(3) "Director" means the Director
of the Oregon Department of Agriculture.
(4) "First Purchaser" means any person,
corporation, association or partnership that buys wheat from the grower in the first instance,
or any lienholder, public or private, who may possess wheat, barley, or both from the grower under
any lien, or any handler who receives wheat, barley, or both in the first instance from the grower
for resale or processing.

(5) "Grower" means any landowner
personally engaged in growing wheat, barley, or both; a tenant of the landowner personally engaged
in growing wheat, barley, or both; and both the owner and the tenant jointly, and includes a person,
partnership, association, corporation, cooperative, trust, sharecropper, and any and all other
business units, devices and arrangements.
(6) "Sale" includes any pledge or
mortgage of wheat, barley, or both, after harvest, to any person, public or private.

(7) "Person" means any individual,
corporation, association, partnership or joint stock company.
(8) "Handler" means a person or other
legal entity handling, marketing, or dealing wheat, barley, or both, whether as owner, agent,
employee, broker, or otherwise.
(9) "Net Paid for Weight" means all
sales or bartered bushels paid for.


(10) "Independent Third Party" refers
to any organization other than the Commission and the Oregon Wheat Growers League.
(11) "Irregular" means less than
two quarters per crop year.

(12) “Administrator”
means a person employed and directed by the Commission.
Stat. Auth.: ORS 576

Stats. Implemented: ORS 578

Hist.: WC 2-1991, f. & cert. ef.
7-15-91; WHEAT 1-2006, f. & cert. ef. 1-27-06; WHEAT 1-2011(Temp), f. 6-24-11, cert. ef. 7-1-11
thru 12-27-11; WHEAT 2-2011, f. 10-27-11, cert. ef. 11-2-11
678-010-0030
Assessments
(1) Any first purchaser shall deduct
and withhold from the grower an assessment of the following amounts for all wheat grown in Oregon
as follows:
(a) July 1, 2008 and thereafter —
5 cents per bushel.

(b) 1991 through June 30, 2008 —
3 cents per bushel.
(c) 1981 through 1990 crops —
2 cents per bushel.

(d) 1975 through 1980 crops —
1 cent per bushel.
(e) 1974 and prior years — 1/2
cent per bushel.

(2)(a) Any first purchaser shall
deduct and withhold from the grower an assessment of the following amounts for all barley grown
in Oregon as follows:
(b) July 1, 2011 and thereafter —
1 dollar per ton.

(3) Any change in the above assessment
rates requires approval by the Commission. In determining whether to impose a change in the above
assessment rate, the Commission may:
(a) Work jointly with the Oregon Wheat
Growers League to educate growers on a county-by-county basis, of the need for a change in the assessment
rate;
(b) Work with an independent third
party experienced in survey work to poll the growers of the state to determine whether the growers
support a proposed change in the assessment rate;


(c) Consider the results of the poll
when determining whether to raise the assessment rate.
Stat. Auth.: ORS 578

Stats. Implemented: ORS 578.211

Hist.: WC 2-1991, f. & cert. ef.
7-15-91; WHEAT 1-2006, f. & cert. ef. 1-27-06; WHEAT 2-2008, f. & cert. ef. 7-16-08; WHEAT
1-2011(Temp), f. 6-24-11, cert. ef. 7-1-11 thru 12-27-11; WHEAT 2-2011, f. 10-27-11, cert. ef.
11-2-11
678-010-0040

Reports and Payment of Assessment
Monies
(1) 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 wheat, barley,
or both (net paid weight). Assessment collections that total $100 or more per month must be reported
monthly. Assessments of less than $100 per month may be reported quarterly. Monthly assessment
reports are due in the Commission office postmarked on or before the 20th day of the month following
the calendar month in which the reported wheat, barley, or both was sold. Quarterly assessment
reports are due in the Commission office postmarked on or before the 20th day of the reporting month
specified below. Quarterly assessments shall be reported as follows:
(a) January, February, March assessments reported on
or before April 20th;
(b) April, May, June assessments reported on or
before July 20th;

(c) July, August, September assessments
reported on or before October 20th; and
(d) October, November, December
assessments reported on or before January 20th.

(2)(a) Notwithstanding section
(1) of this rule, a first purchaser or handler who purchases or handles wheat, barley, or both on
an irregular basis is not required to report assessments on a quarterly or monthly basis provided
such person indicates in the space provided on the assessment their next purchase or handling of
wheat, barley, or both subject to these assessments and reporting requirements. Such person will
not be required to report or pay assessments until the 20th of the month following the calendar month
in which the indicated date falls;
(b) However, if a person who purchases
or handles wheat, barley, or both on an irregular basis purchases or handles wheat before the date
indicated on the assessment report, that person must comply with the requirements of section (1)
of this rule.

(3) When a first purchaser or handler
has completed, signed, and forwarded a report covering the final purchase of wheat, barley, or
both for the crop season, the filer may mark the box on the report that says "FINAL REPORT FOR THIS
CROP SEASON." No further reports are necessary by such first purchaser or handler unless or until
additional purchases are made.
(4) When a first purchaser takes delivery
of Oregon grown wheat, barley or both in another state, or is a federal or governmental agency, the
grower 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.

(5) 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
or handler and completely filled out, and shall include, in addition to all other required information
and figures, the name and complete mailing address of each grower, the crop year, the bushels and
amount of assessment deducted and withheld.
(6) Any grower who performs the handling
or processing functions on all or part of their own production of wheat, barley, or both, which normally
would be performed by another person as the first purchaser thereof, shall report the sale of such
wheat, barley, or both of their own production on forms provided by, and pay the assessment monies
directly to the Commission, unless the first purchaser from such grower voluntarily makes proper
deduction and remits the proceeds to the Commission. Examples would be the sale by a grower direct
to another grower or feed lot. The assessment does not apply where a grower uses their own production
for personal use (ie. seeding, feeding livestock, destruction).

Stat. Auth.: ORS 576

Stats. Implemented: ORS 578

Hist.: WC 2-1991, f. & cert. ef.
7-15-91; WHEAT 1-2001, f. & cert. ef. 3-1-01; WHEAT 1-2002, f. & cert. ef. 12-30-02; WHEAT
1-2006, f. & cert. ef. 1-27-06; WHEAT 1-2011(Temp), f. 6-24-11, cert. ef. 7-1-11 thru 12-27-11;
WHEAT 2-2011, f. 10-27-11, cert. ef. 11-2-11


678-010-0050
Penalties
(1) Any first purchaser or other person
who delays transmittal of funds beyond the time set by the Commission shall pay ten percent of the
amount due for the first month of delay and one and one half percent of the amount due for each month
of delay thereafter.

(2) The Commission may by majority
vote waive the penalties described in subsection (1) for good cause. The administrator may waive
the penalties described in subsection (1) if the amount of the penalty is $1,000 or less, if the penalty
was incurred due to illness or other good cause, and if the administrator is an employee of the Commission.
The Administrator shall report all waived penalties to the Commission on a quarterly basis.
(3) If any first purchaser or other
person responsible for transmittal of the assessment monies to the Commission willfully refuses
to turn over assessment monies to be collected, the first purchaser or other person shall pay an
additional penalty equal to twice the amount of the assessment monies so withheld.
(4) The penalties described in subsections
(1) and (3) are in addition to the penalties prescribed in ORS 578.990.

Stat. Auth.: ORS 576.304 & 578

Stats. Implemented: ORS 576.304
& 578

Hist.: WC 2-1991, f. & cert. ef.
7-15-91; WHEAT 1-2006, f. & cert. ef. 1-27-06; WHEAT 1-2010, f. & cert. ef. 7-15-10; WHEAT
2-2011, f. 10-27-11, cert. ef. 11-2-11


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contained in the Administrative Order filed at the Archives Division,
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published version are satisfied in favor of the Administrative Order.
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