182.1 Definitions. As used in this chapter, unless the context otherwise requires: 1. “Assessment” means an excise tax on the sale of sheep or wool as provided in this chapter. 2. “Board” means the Iowa sheep and wool promotion board established pursuant to section 182.5. 3. “Concentration point” means a location or facility where sheep […]
182.10 Vacancies. The board shall by appointment fill an unexpired term if a vacancy occurs on the board. The appointee shall be a resident producer in the district having a vacancy. 85 Acts, ch 207, §10
182.11 Purposes of board. The purposes of the board shall be to: 1. Enter into contracts or agreements with or make grants to recognized and qualified agencies, individuals, or organizations for the development and carrying out of research and education programs directed toward better and more efficient production, marketing, and utilization of sheep and wool […]
182.12 Powers and duties. The board may: 1. Administer and enforce this chapter and perform acts reasonably necessary to effectuate the purposes of this section. 2. Employ and discharge assistants and professional counsel as necessary, prescribe their duties and powers, and fix their compensation. 3. Establish offices, incur expenses, and enter into any contracts or […]
182.13 Compensation — meetings. Members of the board may receive payment for their actual expenses and travel in performing official board functions. Payment shall be made from amounts collected from the assessment. No member of the board shall be a salaried employee of the board or any organization or agency receiving funds from the board. […]
182.13A Not a state agency. The Iowa sheep and wool promotion board is not an agency of state government. 93 Acts, ch 102, §2
182.13B Assessment rate. 1. If a majority of voters at a referendum conducted pursuant to section 182.4 approve the establishment of an Iowa sheep and wool promotion board and the imposition of an assessment, the assessment shall be imposed on wool and sheep at the following rates: a. For wool, two cents imposed on each […]
182.14 Assessment. 1. An assessment provided in this chapter shall be imposed on the producer as follows: a. If the producer sells wool or sheep to the first purchaser within this state, the following shall apply: (1) If the sale occurs at a concentration point, the assessment shall be imposed at the time of delivery. […]
182.15 Invoice required. 1. At the time of sale, the first purchaser shall sign and deliver to the producer separate invoices for each purchase. The invoices shall show: a. The name and address of the producer and the seller, if different from the producer. b. The name and address of the first purchaser. c. The […]
182.16 Deposit and disbursement of funds. The board shall deposit amounts collected from the assessment imposed pursuant to section 182.14 in an account established pursuant to section 182.12. Expenses and disbursements incurred and made pursuant to this chapter shall be made by voucher, draft, or check bearing the signature of a person designated by majority […]
182.17 Refunds. A producer who has paid the assessment may, by application in writing to the board, secure a refund of all or part of the amount paid. The refund shall be payable only when the application has been made to the board within sixty days after the deduction has been made by the producer […]
182.18 Use of moneys. 1. Moneys collected under this chapter are subject to audit by the auditor of state and shall be used by the Iowa sheep and wool promotion board first for the payment of collection and refund expenses, second for payment of the costs and expenses arising in connection with conducting referendums, third […]
182.19 Bond required. All persons holding positions of trust under this chapter shall give bond in the amount required by the board. The premiums for bond costs shall be paid from the moneys of the board. 85 Acts, ch 207, §19
182.2 Petition for referendum election. Upon receipt of a petition signed by at least fifty producers in each district requesting a referendum by election to determine whether to establish the board and to impose an assessment, the secretary shall call a referendum to be conducted within sixty days following receipt of the petition. 85 Acts, […]
182.20 Examination of records. Persons subject to this chapter shall furnish on forms provided by the board information needed to enable the board to effectuate the policies of this chapter. For the purpose of ascertaining the correctness of a report made to the board under this chapter, the secretary may examine books, papers, records, copies […]
182.21 Penalty. A person who willfully violates a provision of this chapter, willfully gives a false report, statement, or record required by the board, or willfully fails to furnish or render a report, statement or record required by the secretary is guilty of a simple misdemeanor. 85 Acts, ch 207, §21
182.22 Purchasers outside Iowa. The secretary may enter into arrangements with first purchasers from outside Iowa for payment of the assessment. 85 Acts, ch 207, §22
182.23 Report. During the period of collection of the assessment, the board in cooperation with the auditor of state shall make an annual report which shall show all income, expenses and other relevant information. 85 Acts, ch 207, §23
182.24 Board member disclosure. Notwithstanding section 182.13, a member of the board may receive compensation, including a salary, from an organization or agency, including an educational institution, receiving funds from the board. If a member of the board has a pecuniary interest, either direct or indirect, in a matter considered by the board, the interest […]
182.3 Notice of referendum. 1. The secretary shall give notice of the referendum on the question of whether to establish an Iowa sheep and wool promotion board and to impose the assessment by publishing the notice for a period of not less than five days in at least one newspaper of general circulation in the […]
