Section 179.4 – Expenditure of funds.
179.4 Expenditure of funds. Funds collected through the excise tax are to be used for purposes of advertising and promotion, product, process, and nutrition, dietetics, and physiology research, nutrition education, public relations, research and development, and for other activities that contribute to producer efficiency and productivity. In addition, the commission shall use these funds to […]
Section 179.5 – Excise tax — administration of moneys — appropriation.
179.5 Excise tax — administration of moneys — appropriation. 1. There is levied and imposed an excise tax on all producers within the state of three-fourths of one percent of the gross value of milk produced in the state. 2. All taxes levied and imposed under this chapter shall be deducted from the price received […]
Section 179.5A – Right to refund not subject to legal process or transfer.
179.5A Right to refund not subject to legal process or transfer. The right of a person to a refund under this chapter or under chapter 181, 182, 183A, 184A, 185, or 185C is not subject to execution, levy, attachment, garnishment, or other legal process, and is not transferable or assignable at law or in equity. […]
Section 179.6 – Records of producers, first purchasers.
179.6 Records of producers, first purchasers. Every producer shipping milk to a first purchaser outside of Iowa who is not by agreement with the commission collecting the tax imposed by this chapter, and every first purchaser within the state, and every producer distributing milk directly to the consumer, shall keep a complete and accurate record […]