Section 80-11-207 - Delivery of invoice - form - filing of sworn statement - payment of assessment - refund(1) The purchaser of the wheat or barley at the time of sale or the pledgee, mortgagee, or other lender at the time of the loan or advance shall give separate invoices for each purchase, delivery, or storage charge to the seller or person delivering the wheat or barley or entering it into storage. The invoices must be on forms approved by the department and must show: (a) the name and address of the seller or of the person delivering the wheat or barley or entering it into storage;(b) the name and address of the purchaser or the lender;(c) the number of bushels of wheat or hundredweights of barley sold, mortgaged, pledged, delivered, or stored;(d) the date of the purchase, mortgage, pledge, delivery, or storage and the amount of assessment collected and remitted to the department.(2) The purchaser, mortgagee, or pledgee shall file with the department, on forms prescribed by the department, within 20 days after the end of a month in which a purchaser purchases wheat or barley or in which a lender makes a loan or advance on wheat or barley, a sworn statement of the number of bushels of wheat or hundredweights of barley purchased in Montana, the number of bushels of wheat or hundredweights of barley mortgaged or pledged or otherwise transferred or liened as security for a loan during the preceding calendar month, or the number of bushels of wheat or hundredweights of barley delivered or stored. At the time the sworn statement is filed, the purchaser or lender shall pay to the department the assessment provided for in 80-11-206 for deposit in the wheat and barley account in the state special revenue fund.(3) The statement referred to in subsections (1) and (2) must be legibly written and entirely free of any corrections or erasures. A person may not alter any part of a statement.(4) After 30 days and before 90 days following the deduction of the assessment by the first purchaser or the first lender under 80-11-206(2), the seller may, upon the submission of a written, verified request to the department, obtain a refund of the assessment. The request must be accompanied by the original invoices received by the seller at the time of settlement. The department shall keep complete records of all refunds made under the provisions of this section. Records of refunds may be destroyed 2 years after the refund is made. All original invoices must be returned to the seller with the refund payment.En. Sec. 13, Ch. 314, L. 1967; amd. Sec. 2, Ch. 201, L. 1971; amd. Sec. 112, Ch. 218, L. 1974; amd. Sec. 6, Ch. 71, L. 1975; R.C.M. 1947, 3-2913; amd. Sec. 43, Ch. 281, L. 1983; amd. Sec. 4, Ch. 48, L. 1987; amd. Sec. 10, Ch. 700, L. 1989; amd. Sec. 2, Ch. 576, L. 1993.