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2-20-407. Reports — Books and records.
Arkansas Code — all titles (historical 2020) · legal_authorities
2-20-407. Reports — Books and records.
(a) Each person responsible for the collection and remittance of assessments under § 2-20-406(a) shall report to the Arkansas Soybean Promotion Board such information as may be required from time to time by rules approved by the United States Secretary of Agriculture or the board. Such information may include, but not be limited to, the following:
(1) The number of bushels of soybeans purchased, initially transferred, or which, in any other manner, is subject to the collection of the assessment;
(2) The amount of assessments remitted;
(3) The basis, if necessary, to show why the remittance is less than the applicable rate of the assessment per bushel of soybeans purchased multiplied by the number of bushels purchased; and
(4) The date any assessment was paid.
(b)(1) Each person who is subject to this subchapter shall maintain and make available for inspection by the United States Department of Agriculture, the board or its designee, the Secretary of the Department of Finance and Administration, such books and records as are necessary to carry out the provisions of this subchapter and the rules issued thereunder, including such records as are necessary to verify any reports required. Such records shall be retained for at least two (2) years beyond the fiscal period of their applicability.
(2) Any producer who plants less than twenty-five (25) acres of soybeans annually shall not be required to maintain books or records under this section.
(c) All information obtained from books, records, or reports required to be filed or kept under this section shall be kept confidential by all persons, including employees and former employees of the board, all officers and employees and all former officers and employees of the Depa
Source: Arkansas Code — historical release 78 (November 6, 2020) · 2-20-407
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Stable record: arkansas_code:legal_authorities:2-20-407
Source file: gov.ar.code.title.02.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 71aa8e1ab9a0119a5093e70c01f00c03027ae0d0741508f3e57c2d130112ae11
Source location: content.xml paragraph 5609
Stored source content
2-20-407. Reports — Books and records.
(a) Each person responsible for the collection and remittance of assessments under § 2-20-406(a) shall report to the Arkansas Soybean Promotion Board such information as may be required from time to time by rules approved by the United States Secretary of Agriculture or the board. Such information may include, but not be limited to, the following:
(1) The number of bushels of soybeans purchased, initially transferred, or which, in any other manner, is subject to the collection of the assessment;
(2) The amount of assessments remitted;
(3) The basis, if necessary, to show why the remittance is less than the applicable rate of the assessment per bushel of soybeans purchased multiplied by the number of bushels purchased; and
(4) The date any assessment was paid.
(b)(1) Each person who is subject to this subchapter shall maintain and make available for inspection by the United States Department of Agriculture, the board or its designee, the Secretary of the Department of Finance and Administration, such books and records as are necessary to carry out the provisions of this subchapter and the rules issued thereunder, including such records as are necessary to verify any reports required. Such records shall be retained for at least two (2) years beyond the fiscal period of their applicability.
(2) Any producer who plants less than twenty-five (25) acres of soybeans annually shall not be required to maintain books or records under this section.
(c) All information obtained from books, records, or reports required to be filed or kept under this section shall be kept confidential by all persons, including employees and former employees of the board, all officers and employees and all former officers and employees of the Department of Finance and Administration, and by all officers and employees and all former officers and employees of contracting parties having access to such information, and shall not be available to board members or any other producers. Only those persons having a specific need for such information in order to effectively administer the provisions of this subchapter shall have access to such information. In addition, only such information so furnished or acquired as the United States Department of Agriculture or the board deems relevant shall be disclosed by them, and then only in a suit or administrative hearing brought at the direction, or upon the request, of the United States Department of Agriculture or the board, or to which the United States Department of Agriculture, any officer of the United States, the board, or the Secretary of the Department of Finance and Administration, is a party. This section shall not be deemed to prohibit:
(1) The issuance of general statements based upon the reports of the number of persons subject to this subchapter or statistical data collected therefrom, which statements do not identify the information furnished by any person; and
(2) The publication, by direction of the United States Secretary of Agriculture or the board, of the name of any person who has been adjudged to have violated this subchapter, together with a statement of the particular provisions of the subchapter violated by such person.
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Arkansas Code — all titles (historical 2020) · legal_authorities
2-20-406. Assessments on Arkansas-grown soybeans.
(a)(1) Except as otherwise prescribed by regulations approved by the United States Secretary of Agriculture or the Arkansas Soybean Promotion Board, each person purchasing from, and making payment to, a producer for soybeans produced by such producer and marketed for commercial use, including, in any case in which soybeans are pledged as collateral for a loan issued under any federal price support loan program, the Commodity Credit Corporation, shall be a first purchaser and shall collect an assessment from the producer, and each producer shall pay such assessment to the first purchaser, at the applicable rate prescribed in this section. Each first purchaser shall remit such assessment to the Arkansas Soybean Promotion Board or to its designee, the Secretary of the Department of Finance and Administration. For the purpose of this section, purchases from a producer of soybeans or contracts with a producer for production of soybeans for livestock feed or any other application shall constitute marketing for commercial use.
(2) Any producer marketing processed soybeans or soybean products of that producer's own production to consumers, either directly or through retail or wholesale outlets, or for export purposes, shall remit the assessment as required by this section.
(b)(1) Effective July 1, 1989, there is imposed and levied an assessment at the rate of two cents (2¢) per bushel on all soybeans grown within the State of Arkansas. The assessment shall be deducted from the amount paid the producer at the first point of sale, whether within or without the state, or at the point the soybeans enter into the United States Department of Agriculture loan program.
(2) Notwithstanding subdivision (b)(1) of this section, if a
Source: Arkansas Code — historical release 78 (November 6, 2020) · 2-20-406
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 2-20-406. This identifies an authority to review, not proof of applicability.