80-5-131 Assessment on sales into Montana -- reporting -- rulemaking

80-5-131 . Assessment on sales into Montana -- reporting -- rulemaking. (1) Except as provided in this subsection, seed labelers located outside Montana who sell agricultural seed in Montana shall report those sales and pay a fee of 20 cents per $100 in gross annual sales of agricultural seed. The department may by rule adjust the assessment fee to maintain adequate funding for the administration of this part. The assessment fee may not be less than 20 cents per $100 or more than 30 cents per $100 in gross annual sales of agricultural seed. Fees must be paid only if they total more than $5 in a reporting period.

(2) The department shall by rule establish:

(a) reporting requirements, including persons who shall report, the form of reports, the reporting period, and the scope of information to be reported;

(b) the due date applicable to reports; and

(c) penalty provisions applicable to reports that are not received by the due date, not to exceed $25 or 10% of the assessment due, whichever is greater.

(3) Failure to submit the report as required or to pay the assessment in full constitutes a violation subject to the penalty provisions of this chapter.