ND HB1357

Levies a one percent assessment on the net value of dry peas and lentils grown in North Dakota or sold to a first purchaser from states or provinces without their own assessment.

First purchasers must collect the assessment by deducting it from the net purchase price and submit collected assessments to the council no later than 30 days after each calendar quarter quarter.

Imposes a penalty of 10 percent of the assessment due plus 12 percent annual interest if a first purchaser fails to submit assessments on time.

Creates a new section requiring first purchasers to collect and remit assessments imposed by other states or provinces to the appropriate jurisdiction for dry peas and lentils grown outside North Dakota.

Allows producers to request refunds within 60 days of assessment or final settlement, with refunds processed within 90 days if the refundable amount exceeds five dollars.