Any assessment on pulse crops that is not remitted as required by § 12:80:02:01 is delinquent. The council may, by certified mail, send a notice of delinquent assessment to the first purchaser at the first purchaser's last known address. The notice shall include the following:

1. (1) A statement of the assessment;
2. (2) The period of time the assessment is delinquent;
3. (3) The basis for the assessment;
4. (4) A statement that the assessment is due within ten days after the receipt of the notice; and

5. (5) The penalty assessed.

   The notice shall indicate that the first purchaser may request a hearing before the council according to the provisions of § 12:80:04:03.

Source: 33 SDR 117, effective January 8, 2007.

General Authority: SDCL 38-34-8.

Law Implemented: SDCL 38-34-8 , 38-34-17.