US Lawyer Database

For Lawyer-Seekers

YOU DESERVE THE BEST LAWYER

Home » US Law » 2022 Iowa Code » Title V - AGRICULTURE » Chapter 184A - EXCISE TAX ON TURKEYS

Section 184A.1 – Definitions.

184A.1 Definitions. As used in this chapter, unless the context indicates otherwise: 1. “Account” means the turkey council account created pursuant to section 184A.4. 2. “Council” means the Iowa turkey marketing council established pursuant to sections 184A.1A and 184A.1B. 3. “Fund” means the Iowa turkey fund created pursuant to section 184A.4. 4. “Integrator” means any […]

Section 184A.10 – Referendum.

184A.10 Referendum. Upon receipt of a petition signed by at least twenty-five producers requesting an initial referendum election to determine whether to impose the fee as provided in section 184A.2 the secretary shall call and conduct an initial referendum. [C73, 75, 77, 79, 81, §184A.10]

Section 184A.14 – Examination of books.

184A.14 Examination of books. Any person subject to the provisions of this chapter shall furnish, on forms provided by the council, information required by the council to effectuate the provisions of this chapter. In order to administer this chapter, the council may examine books, papers, records, copies of tax returns, accounts, correspondence, contracts, or other […]

Section 184A.15 – Misdemeanor.

184A.15 Misdemeanor. A person is guilty of a simple misdemeanor for willfully violating any provision of this chapter, or for willfully rendering or furnishing a false or fraudulent report, statement, or record required by the council. [C73, 75, 77, 79, 81, §184A.15] 99 Acts, ch 158, §13, 18, 19

Section 184A.17 – Report.

184A.17 Report. The council shall prepare and submit a report summarizing the activities of the council under this chapter each year to the auditor of state and the secretary of agriculture. The report shall show all income, expenses, and other relevant information concerning assessments collected and expended under the provisions of this chapter. [C73, 75, […]

Section 184A.19 – Prohibited activities.

184A.19 Prohibited activities. The council shall not do any of the following: 1. Operate with a deficit or use deficit financing for administration of this chapter. 2. Expend moneys from the account in a manner that is not authorized pursuant to section 184A.6. 3. Become involved in supporting a political campaign or issue, by making […]

Section 184A.1B – Turkey marketing council — composition and procedures.

184A.1B Turkey marketing council — composition and procedures. 1. The council shall consist of the following members: a. The secretary of agriculture or the secretary’s designee who shall serve at the pleasure of the secretary. b. Six persons appointed by the board of the Iowa turkey federation. The appointees shall be knowledgeable about the care […]

Section 184A.1C – Powers of the council.

184A.1C Powers of the council. The council may do all of the following: 1. Employ, manage, and discharge assistants and professional counsel as necessary, prescribe their duties and powers, and provide for their compensation. 2. Establish offices, incur expenses, and enter into any contracts or agreements necessary to carry out the purposes of this chapter. […]

Section 184A.2 – Assessment.

184A.2 Assessment. 1. If an assessment is approved by a majority of the eligible voters voting at a referendum as provided in section 184A.1A or 184A.12, all of the following shall apply: a. The assessment shall be imposed on each turkey delivered for processing. b. The council shall establish a rate of assessment for each […]

Section 184A.3 – Assessment documentation.

184A.3 Assessment documentation. A processor receiving turkeys for slaughter shall do all of the following: 1. At the time of payment to the producer, the processor shall sign and submit a receipt to the producer which includes the rate of assessment imposed and the amount of the assessment for all turkeys delivered for processing. 2. […]

Section 184A.4 – Administration of moneys.

184A.4 Administration of moneys. 1. The assessments collected by the council as provided in section 184A.2 shall be deposited in the office of the treasurer of state in a special fund known as the Iowa turkey fund. The department of administrative services shall transfer moneys from the fund to the council for deposit into the […]

Section 184A.6 – Use of moneys.

184A.6 Use of moneys. 1. All moneys deposited in the turkey council account pursuant to section 184A.4 shall be used by the council for purposes of administering this chapter. 2. The council shall expend moneys from the account first for the payment of expenses for the collection of assessments, second for the payment of expenses […]