Idaho Administrative Code — Oilseed Commission, Idaho

IDAPA 43 Oilseed Commission, Idaho

43.01.01 Rules Governing the Idaho Oilseed Commission

IDAPA 43.01.01.000 Legal Authority

Section 22-4710, Idaho Code.(7-1-25)

IDAPA 43.01.01.002 (Reserved)

IDAPA 43.01.01.010 First Purchaser Rules

01.Designated Quarters.

All tax payments and completed documents are due on or before the fifteenth of the month that immediately follows the end of the previous quarter. The quarters for payment of tax are:

(7-1-25)

a.First Quarter: July 1 through September 30.(7-1-25)

b.Second Quarter: October 1 through December 31.(7-1-25)

c.Third Quarter: January 1 through March 31.(7-1-25)

d.Fourth Quarter: April 1 through June 30.(7-1-25)

02.Late Payment Penalty. Per Section 22-4716(4), Idaho Code, any person or firm who makes payment to the Commission at a date later than prescribed by law, is subject to a late payment penalty of twelve percent (12%) per annum on the amount due.(3-15-22)

IDAPA 43.01.01.011 (Reserved)