LAC 7:XIII.123. Regulatory Fee on Seeds

A. A regulatory fee of $0.30 for each 100 pounds of agricultural and vegetable seed sold, within this state shall be paid to the commission. The regulatory fee shall be due at the first point of sale in this state. However, the payment of a regulatory fee is not required upon the sale of Louisiana certified tagged seed upon which the regulatory fee has already been paid. B. All seed dealers shall maintain accurate and legible records for all seeds sold, distributed, or offered or handled for sale in this state. These records shall include the following information for each lot of seed: 1. any identification of each lot; 2. the kind and variety of seed in the lot; 3. the number of pounds of seed in the lot; and 4. for each lot sold or distributed, the invoice number, weight, lot number, number of containers, and name of the person receiving the seed. C. Each seed dealer shall file a quarterly report with LDAF on a form approved by the commission and submit the regulatory fees collected during that quarter. 1. The reports shall cover the following periods: a. 1st quarter―July, August, September; b. 2nd quarter―October, November, December; c. 3rd quarter―January, February, March; d. 4th quarter―April, May, June. 2. Reports and fees shall be filed with LDAF no later than 30 days following the end of each quarter. If a seed dealer has no sales during the quarterly reporting period the LDAF must be notified accordingly. D. LDAF may assess a 10 percent additional charge as a late payment for failure to timely pay any regulatory fee.