Reporting And Payment Of Assessments

Link to law: http://arcweb.sos.state.or.us/pages/rules/oars_900/oar_972/972_010.html
Published: 2015

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

 

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DEPARTMENT OF AGRICULTURE,

OREGON ALBACORE COMMISSION

 

DIVISION 10
REPORTING AND PAYMENT OF ASSESSMENTS

972-010-0000
Definitions
(1) "Person" means any individual, corporation, association, partnership or joint stock company.
(2) "Commission" means the Oregon Albacore Commission.
(3) "First Purchaser" means any person who buys albacore from the harvester in the first instance, or handler who receives albacore in the first instance from the harvester for resale or processing. Harvesters who perform the handling or processing function on all or part of their catch of albacore, which normally would be performed by another person as the first purchaser, are considered to be the first purchaser.
(4) "Harvester" means a person participating directly or indirectly in the commercial harvest of albacore for consumer consumption. It has the same meaning as "producer" as used in ORS Chapter 576.
(5) "Handler" means any harvester, processor, distributor or other person engaged in the handling or marketing of, or dealing in albacore, whether as owner, agent, employee, broker or otherwise.
(6) Albacore consists of the varieties described as species Thunnus alalunga.
Stat. Auth.: ORS 576.

Stats. Implemented: ORS 576

Hist.: AC 1-2000, f. & cert. ef. 5-4-00
972-010-0010
Assessment Rate Established
(1) Pursuant to the Commission's authority to establish an alternate assessment method, the following assessment method is established.
(2) Any person who is a first purchaser as defined in ORS Chapter 576 and OAR 972-010-0000, shall deduct and withhold from the harvester an assessment of .00375 of the cash value of the raw product of albacore. This assessment deduction shall be made upon the incoming revenue thereof, for albacore landed in Oregon.
(3) Any person who is a first purchaser as defined in ORS Chapter 576 and OAR 972-010-0000, shall remit an assessment of .00375 of the cash value of the raw product of albacore. This assessment shall be made upon the incoming revenue thereof, for albacore landed in Oregon.
(4) The assessment to be withheld and paid by the first purchaser and the reports, as required by ORS 576 and OAR 972-010-0010 and 972-010-0020, applies to and covers any purchases or deliveries made on or after June 1, 2000, of albacore landed in Oregon.
Stat. Auth.: ORS 576.

Stats. Implemented: ORS 576

Hist.: AC 1-2000, f. & cert. ef. 5-4-00
972-010-0020
Reports and Payment of Assessment Monies
(1) First Purchasers and handlers must
submit completed and signed assessment reports on commission approved forms. Assessment
reports shall include all purchases by or deliveries to a first purchaser or handler
of Oregon Albacore.
(2) Assessment collections
that total $200 or more for the current season must be reported monthly. Monthly
assessment reports are due in the commission office by 5:00 pm on the 20th day of
each month. Example: Assessment reports for August 1–August 31 would be due
in the commission office by 5:00 pm on September 20th.
(3) Assessment collections
that total less than $200 for the current season must be reported annually. Annual
assessment reports are due in the commission office by 5:00 pm on December 20th.
(4) When a first purchaser
has completed, signed, and forwarded a report covering the final purchase of albacore
for the year, the report shall be marked in large letters “FINAL REPORT FOR
THIS YEAR.” No further reports are necessary unless or until additional purchases
are made.
(5) At the time that reports
as required in section (1) of this rule are due, the first purchaser shall attach
and forward payment to the Commission for the assessment due. Reports shall be on
forms prescribed by the Commission. The forms shall be signed by the first purchaser
and completed with the required data, including, but not limited to month and year
of report, total pounds purchased during the month, total price paid for all albacore
purchases during the month, and total monthly assessment remitted by the first purchaser.
[ED. NOTE: Forms referenced are available
from the agency.]
Stat. Auth.: ORS 576
Stats. Implemented: ORS 576
Hist.: AC 1-2000, f. &
cert. ef. 5-4-00; AC 1-2002, f. & cert. ef. 2-21-02; AC 1-2014, f. & cert.
ef. 5-7-14
972-010-0030
Penalties
(1) Penalty for delaying transmittal of assessment moneys is provided in ORS 576.355, which states, "In addition to the penalties prescribed in ORS 576.991, any person who delays transmittal of funds beyond the time set by a Commission shall pay a penalty of 10 percent of the amount due and shall also pay one and one-half percent interest per month on the unpaid balance of assessment."
(2) The commission may waive the penalty and interest described in subsection (1) of this section upon a showing of good cause.
Stat. Auth.: 2003 OL Ch. 604, Sec. 42, ORS 576.

Stats. Implemented: 2003 OL Ch. 604, Sec. 42.

Hist.: AC 1-2004, f. 1-15-04 cert. ef. 1-16-04


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