State Codes and Statutes

Statutes > North-carolina > Chapter_113A > GS_113A-195

§ 113A‑195. Collection of assessment.

(a)        The assessment shall be levied against the processor of theprimary forest product.

(b)        The assessment shall be submitted on a quarterly basis ofthe State's fiscal year due and payable the last day of the month following theend of each quarter.

(c)        The assessment shall be remitted to the Secretary,Department of Revenue, by check or money order, with such production reports asmay be required by said Secretary.

(d)        The processor shall maintain for a period of three fiscalyears and make available to the Secretary, Department of Revenue, suchproduction records necessary to verify proper reporting and payment of revenuedue the Forest Development Fund.

(e)        The production reports of the various processors shall be usedonly for assessment purposes.  Production information will not be made a partof the public record on an individual processor basis.

(f)         Any official or employee of the State who disclosesinformation obtained from a production report, except as may be necessary foradministration and collection of the assessment, or in the performance ofofficial duties, or in administration or judicial proceedings related to thelevy or collection of the assessment, shall be guilty of a Class 3 misdemeanorpunishable only by a fine not to exceed fifty dollars ($50.00). (1977, c. 573, s. 7; 1987, c. 523; 1993, c. 539, s.876; 1994, Ex. Sess., c. 24, s. 14(c).)

State Codes and Statutes

Statutes > North-carolina > Chapter_113A > GS_113A-195

§ 113A‑195. Collection of assessment.

(a)        The assessment shall be levied against the processor of theprimary forest product.

(b)        The assessment shall be submitted on a quarterly basis ofthe State's fiscal year due and payable the last day of the month following theend of each quarter.

(c)        The assessment shall be remitted to the Secretary,Department of Revenue, by check or money order, with such production reports asmay be required by said Secretary.

(d)        The processor shall maintain for a period of three fiscalyears and make available to the Secretary, Department of Revenue, suchproduction records necessary to verify proper reporting and payment of revenuedue the Forest Development Fund.

(e)        The production reports of the various processors shall be usedonly for assessment purposes.  Production information will not be made a partof the public record on an individual processor basis.

(f)         Any official or employee of the State who disclosesinformation obtained from a production report, except as may be necessary foradministration and collection of the assessment, or in the performance ofofficial duties, or in administration or judicial proceedings related to thelevy or collection of the assessment, shall be guilty of a Class 3 misdemeanorpunishable only by a fine not to exceed fifty dollars ($50.00). (1977, c. 573, s. 7; 1987, c. 523; 1993, c. 539, s.876; 1994, Ex. Sess., c. 24, s. 14(c).)


State Codes and Statutes

State Codes and Statutes

Statutes > North-carolina > Chapter_113A > GS_113A-195

§ 113A‑195. Collection of assessment.

(a)        The assessment shall be levied against the processor of theprimary forest product.

(b)        The assessment shall be submitted on a quarterly basis ofthe State's fiscal year due and payable the last day of the month following theend of each quarter.

(c)        The assessment shall be remitted to the Secretary,Department of Revenue, by check or money order, with such production reports asmay be required by said Secretary.

(d)        The processor shall maintain for a period of three fiscalyears and make available to the Secretary, Department of Revenue, suchproduction records necessary to verify proper reporting and payment of revenuedue the Forest Development Fund.

(e)        The production reports of the various processors shall be usedonly for assessment purposes.  Production information will not be made a partof the public record on an individual processor basis.

(f)         Any official or employee of the State who disclosesinformation obtained from a production report, except as may be necessary foradministration and collection of the assessment, or in the performance ofofficial duties, or in administration or judicial proceedings related to thelevy or collection of the assessment, shall be guilty of a Class 3 misdemeanorpunishable only by a fine not to exceed fifty dollars ($50.00). (1977, c. 573, s. 7; 1987, c. 523; 1993, c. 539, s.876; 1994, Ex. Sess., c. 24, s. 14(c).)