12:09:02:01Quarterly reports and remittance.
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
Every first purchaser must submit a quarterly report within 30 days after the end of each calendar quarter if soybeans were purchased during the quarter. Each first purchaser must make a report at least once a year. The reports shall be submitted to the remittance center at the department of revenue, which serves as the agent for the council. The reports must be on forms provided by the council and must contain the following information: (1) The name and address of the first purchaser; (2) The number of bushels of soybeans purchased on which the checkoff fee was collected; (3) The total dollar amount of the checkoff fee collected; (4) The calendar quarter for which the report is submitted; (5) The date of the report; and (6) The signature of the first purchaser or an authorized representative. All checkoff fees collected during the calendar quarter for which the report is submitted shall be remitted with the report.
Source: 12 SDR 124, effective February 2, 1986; 12 SDR 128, 12 SDR 154, effective July 1, 1986; 16 SDR 227, effective July 1, 1990.
General Authority
- SDCL 38-29-11 ↗
- SDCL 38-29-7.1 ↗Amended by HB1165 (2025) — Provide a means by which an agricultural producer may request an automatic refun