80-3-314. Reporting requirements -- assessment fees -- exceptions. (1) Produce sold or distributed in this state must be reported on forms approved by the department and must be assessed a fee for each produce unit or equivalent poundage. The fee amount may be adjusted by rule but must be at least 3 cents and not more than 7 cents for each produce unit.
(2) The produce dealer who first distributes produce in this state or a grower who retails Montana-grown produce with gross annual sales exceeding $25,000 shall pay the produce assessment fee established in subsection (1). However, any produce dealer in possession of the produce may be held responsible for payment of the fee unless the grower has paid for a produce dealer license or has made available to the produce dealer a written form provided by the department stating that the assessment fees are being paid.
(3) The report and fees are due 30 days after the last day of the reporting period. The reporting periods end June 30 and December 31.
(4) Payment of the produce assessment fee is not required on produce that is:
(a) grown and retailed in Montana by the grower if annual gross retail sales by the grower do not exceed $25,000;
(b) grown in this state, not packaged for market, and sold for resale by the grower;
(c) in the case of vegetative seed potato products, intended or used for planting purposes; or
(d) purchased from or distributed by a produce dealer licensed under 80-3-321 if the produce has been reported and the assessment fee has been paid.
(5) Fees must be paid only if they total more than $5 in a reporting period.