Section 02.02.11.600 - EGG SEALS, TAX AND CARTONS01.Cartons. Each egg carton must display the following: a. An official egg seal one and one-fourth (1 1/4") inches in diameter, black in color with white printing, containing the statement: "State of Idaho, Department of Agriculture - One Dozen Graded Eggs." These official gummed egg seals are available only through the Department and sold at the assessment rate established in this rule; orb. A legible facsimile egg seal, as defined in Subsection 600.02 of these rules. (In lieu of the official or facsimile egg seal application for exemption from use of seals may be made to the Director under the provisions of Subsection 600.07 of these rules.)c. Grade of the eggs contained in the carton.d. Size of the eggs contained in the carton.e. The name and address of the distributor, together with any desired business or corporation name. (e.g. John Doe, Boise, Idaho; or Produced for, Packed for, Distributed for X-Y-Z Stores, by John Doe, Boise, Idaho.)f. The statement "Keep Refrigerated" or with a statement of similar meaning.g. The items set forth in Subsections 600.01.a. or 600.01.b., and 600.01.c. and 600.01.d. must be contained on the top panel; items set forth in Subsections 600.01.e. and 600.01.f. may be contained anywhere on the lid portion of each egg carton to be used by any dealer or distributor. The items must be clearly and legibly displayed in contrast to the color of the carton and surrounding colors so that they can be easily distinguished and read. Other coloring or printing that may appear on the top panel of each egg carton must not dominate the above listed items. No printed matter or design must separate or interfere with the clear legibility of the necessary items.02.Facsimile Idaho Egg Seal. The Idaho facsimile egg seal must be one and one-fourth (1 1/4") inches in diameter, contain the wording "State of Idaho Department of Agriculture - One Dozen Graded Eggs." If there is to be any deviation in wording or size, written permission must be obtained from the Director prior to use of any such deviating seal. The color does not have to be black. The color of the facsimile Idaho Egg Seal must be in contrast to the color of the egg carton so that it can be easily distinguishable and read in either a good or a poor light and must not be smeared or smothered out or predominated over by other printing or coloring that may appear on the top panel of the carton.03.Distributor. Distributor means the person whose name and address appear on the lid portion of the carton assuming responsibility for the size and grade of such eggs as any carton may be so labeled.04.Top Panel. That portion of the egg carton that is the horizontal plane forming the top of the lid of the carton.05.Proofs. Proofs of all cartons desired to be used may be submitted to the Director for approval prior to their use.06.Imprinting. Procedure for the imprinting of the facsimile Idaho Egg Seal on cartons of eggs:a. Instructions for Dealer or Distributor:i. A person grading, candling or packing eggs for retail in Idaho must request authorization from the State Department of Agriculture prior to the printing of the facsimile Idaho Egg Seal on the egg cartons.ii. The request must be accompanied by payment of four (4) mills per facsimile Idaho Egg Seal along with the name and address of the printer or supplier.iii. It is unlawful to cause to be printed or to receive cartons printed with the facsimile Idaho Egg Seal other than as requested and paid for by the authorization request and/or allowed under the authorization permit. Section 37-1526, Idaho Code, provides a penalty for such act.iv. There will be no refund of tax if the printer or supplier delivers short of the amount of the authorizing permit.b. Instructions for Printer or Supplier:i. The printer or supplier must be registered with the Department of Agriculture.ii. To register, the printer or supplier must post a one thousand dollar ($1,000) surety bond to the effect that only that amount of facsimile Idaho Egg Seals will be delivered for which the authorization permit has been granted. If overage is printed, then an additional authorization permit for the overage must be secured and the tax paid before the overage can be delivered.iii. A copy of the printer's or supplier's delivery invoice must be submitted to the Department of Agriculture immediately upon completion and delivery of the order.iv. It is unlawful for a printer or supplier to reproduce a facsimile Idaho Egg Seal without authorization of the Department of Agriculture. Section 37-1526, Idaho Code, provides a penalty for such act.07.Assessments in Lieu of Egg Seals. Applications for exemption of egg seals must be made to the Director of Agriculture. This application will require the following information and facts. Upon application and approval by the Director, the assessment at the rate of four (4) mills or four-tenths (4/10) of a cent per dozen must be paid on a monthly basis in lieu of egg seals. Such assessment is applicable to all eggs entering intrastate commerce. a. Application must be made by person or firm that is billing or invoicing eggs sold within Idaho.b. Applicant must hold a current shell egg distributor license.c. Applicant must show a sound and accurate accounting procedure from which to prepare monthly reports. Accounting procedure subject to approval by the Director.d. Reports must be made on a monthly basis on or before the twenty-fifth (25th) day following the month such eggs enter intrastate commerce.e. Applicant who pays assessments in lieu of egg seals are subject to audit by the Director or person appointed by him on an annual basis or more frequently, if in the opinion of the Director, such audit is necessary.08.Divided Cartons Design. Egg cartons designed to permit the division of such carton by the retail customer into two (2) portions of one-half (1/2) dozen eggs are permissible if the carton, when undivided, conforms to law and these rules.09.Reporting Form. A reporting form will be made available to each dealer or distributor that must be completed by them accounting for all eggs entering intrastate commerce and mailed to the Department of Agriculture by the twenty-fifth (25th) day following the month such eggs entered intrastate commerce. a. The reporting form must be signed by the owner, manager or authorized person of the business or corporation. stating the report is correct and accurate.b. A check or money order covering the quantity of eggs sold in Idaho, reported at the rate of four (4) mills per dozen must accompany the report.c. All records and invoices must be maintained for two (2) years and made available to authorized representatives of the Director for the purpose of auditing and to determine the correctness of monthly report forms as set forth in Section 37-1525, Idaho Code.Idaho Admin. Code r. 02.02.11.600