Each first purchaser shall submit a quarterly report to the council within 30 days after the end of each calendar quarter if corn was purchased during the quarter. Each first purchaser shall make a report to the council at least once a year. The report shall be on forms provided by the council and shall contain the following information:

1. (1) The name and address of the first purchaser;
2. (2) The number of bushels of corn acquired which are subject to a checkoff fee;
3. (3) The total dollar amount of the checkoff fee remitted;
4. (4) The calendar quarter for which the report is submitted;
5. (5) The date of the report; and

6. (6) The signature of the first purchaser.

   All checkoff fees collected or owed for the calendar quarter for which the report is submitted shall be remitted to the council with the report.

Source: 15 SDR 54, effective October 13, 1988.

General Authority: SDCL 38-32-14 , 38-32-18.

Law Implemented: SDCL 38-32-14 , 38-32-18.