OAR 678-010-0040: Reports and Payment of Assessment Monies

(1) First purchasers and handlers must submit completed and signed assessment reports on Commission approved forms. Assessment reports shall include all purchases by or deliveries to a first purchaser or handler of wheat, barley, or both (net paid weight). Assessment collections that total $100 or more per month must be reported monthly. Assessments of less than $100 per month may be reported quarterly. Monthly assessment reports are due in the Commission office postmarked on or before the 20th day of the month following the calendar month in which the reported wheat, barley, or both was sold. Quarterly assessment reports are due in the Commission office postmarked on or before the 20th day of the reporting month specified below. Quarterly assessments shall be reported as follows: (a) January, February, March assessments reported on or before April 20th; (b) April, May, June assessments reported on or before July 20th; (c) July, August, September assessments reported on or before October 20th; and (d) October, November, December assessments reported on or before January 20th. (2)(a) Notwithstanding section (1) of this rule, a first purchaser or handler who purchases or handles wheat, barley, or both on an irregular basis is not required to report assessments on a quarterly or monthly basis provided such person indicates in the space provided on the assessment their next purchase or handling of wheat, barley, or both subject to these assessments and reporting requirements. Such person will not be required to report or pay assessments until the 20th of the month following the calendar month in which the indicated date falls; (b) However, if a person who purchases or handles wheat, barley, or both on an irregular basis purchases or handles wheat before the date indicated on the assessment report, that person must comply with the requirements of section (1) of this rule. (3) When a first purchaser or handler has completed, signed, and forwarded a report covering the final purchase of wheat, barley, or both for the crop season, the filer may mark the box on the report that says "FINAL REPORT FOR THIS CROP SEASON." No further reports are necessary by such first purchaser or handler unless or until additional purchases are made. (4) When a first purchaser takes delivery of Oregon grown wheat, barley or both in another state, or is a federal or governmental agency, the grower shall report to this Commission all sales made to such purchaser as required by section (1) of this rule and shall pay the assessment directly to the Commission, unless such first purchaser voluntarily makes the proper deduction and remits the proceeds to this Commission. (5) At the time that reports are due the Commission from the first purchaser or first handler, as required in section (1) of this rule, the first purchaser or first handler shall attach and forward payment to the Commission for the assessment due as set forth in each such report. The forms shall be signed by the first purchaser or handler and completely filled out, and shall include, in addition to all other required information and figures, the name and complete mailing address of each grower, the crop year, the bushels and amount of assessment deducted and withheld. (6) Any grower who performs the handling or processing functions on all or part of their own production of wheat, barley, or both, which normally would be performed by another person as the first purchaser thereof, shall report the sale of such wheat, barley, or both of their own production on forms provided by, and pay the assessment monies directly to the Commission, unless the first purchaser from such grower voluntarily makes proper deduction and remits the proceeds to the Commission. Examples would be the sale by a grower direct to another grower or feed lot. The assessment does not apply where a grower uses their own production for personal use (ie. seeding, feeding livestock, destruction).