La. Admin. Code tit. 7 § XXXI-307

Current through Register Vol. 50, No. 9, September 20, 2024

Section XXXI-307 - Assessments

A. Pursuant to R.S. 3:4101, an assessment of $0.03 per hundredweight is hereby levied upon the first sale of dairy products within the state of Louisiana by the processor, distributor or retailer licensee who sells such product. The assessment shall be due and payable on all sales of dairy products during the previous month.

B. Only one assessment shall be levied on any given lot of dairy products. For example, when a processor makes the first sale of a given lot of dairy products and pays the assessment due thereon, no assessment shall be due from the distributor or retailer of that lot of dairy products. However, when a distributor makes the first sale within this state of a given lot of dairy products, the distributor or retailer shall be liable for payment of the required assessment on such lot.

C. The assessment on frozen desserts shall be determined by converting the frozen desserts to milk equivalents by the following procedure: Multiply total non-fat milk solids x 5.79 and multiply total pounds fat x 12.5, add the two results. The resulting figure shall be used as a milk equivalent.

D. Assessments must be paid on or before the last day of the month following the month in which the sales occur. (For example, a report filed on December 31 should include all sales made during the month of November.) Assessments must be remitted to the board or commissioner together with the reporting form required by the board or commissioner. Each processor, distributor and retailer required under Subsection A hereof to pay the assessment must file the required report and pay the assessment on the due date.

E. Licensees whose assessments amount to $25 or less each year may pay the total assessment for the 12 months of the year on an annual basis, provided that such licensees must file the reporting form required by the board or commissioner.

La. Admin. Code tit. 7, § XXXI-307

Promulgated by the Department of Agriculture, Dairy Stabilization Board, LR 9:5 (January 1983), amended LR 20:399 (April 1994).

AUTHORITY NOTE: Promulgated in accordance with R.S. 3:4111 and R.S. 3:4108 (formerly R.S. 40:931.13 and R.S. 40:931.8).