Refunds to producers; application; proof of deduction of assessment from corn sale price; deadline for payment of refund
Ind. Code § 15-15-12-33
in effectSec. 33. (a) If a producer has sold corn and the state assessment was deducted from the sale price of the corn, the producer may secure a refund equal to the amount deducted upon filing a written application.
(b) A producer's application for a refund under this section must be made to the council not more than one hundred eighty (180) days after the state assessment is deducted from the sale price of the producer's corn.
(c) The council shall provide application forms to a first purchaser for purposes of this section upon request and make application forms available on the council's website. A first purchaser shall make application forms available in plain view at the first purchaser's place of business.
(d) Proof that an assessment has been deducted from the sale price of a producer's corn must be attached to each application for a refund submitted under this section by a producer. The proof that an assessment was deducted may be in the form of a duplicate or an original copy of the purchase invoice or settlement sheet from the first purchaser. The refund form and proof of assessment may be mailed or faxed to the council. The refund form must clearly state how to request a refund, the address where the form may be mailed, and the fax number where the form may be faxed.
(e) If a refund is due under this section, the council shall remit the refund to the producer as follows:
(1) For:
(A) refunds of more than twenty-five dollars ($25); or
(B) multiple refunds that total more than twenty-five dollars ($25);
not later than thirty (30) days after the date the producer's completed application and proof of assessment are received.
(2) For refunds of twenty-five dollars ($25) or less:
(A) on March 31 if the producer's completed application and proof of assessment are received before March 1; or
(B) on September 30 if the producer's completed application and proof of assessment are received on or after March 1 and before September 1.
[Pre-2008 Recodification Citation: 15-4-10-26.5.]
As added by P.L.2-2008, SEC.6. Amended by P.L.148-2009, SEC.7; P.L.98-2012, SEC.12; P.L.23-2026, SEC.117.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/15Fetched: 10/17/2026