Iowa § 182.14 - 182.14 Assessment.
Full text of Iowa Iowa Code § 182.14 — 182.14 Assessment., with citation guidance and answers to common questions.
§ 182.14. 182.14 Assessment.
1. An assessment provided in this chapter shall be imposed on the producer as follows: a. If the producer sells wool or sheep to the first purchaser within this state, the following shall apply: (1) If the sale occurs at a concentration point, the assessment shall be imposed at the time of delivery. The first purchaser shall deduct the assessment from the price paid to the producer at the time of sale. (2) If the sale does not occur at a concentration point, the producer shall deduct the assessment from the amount received from the sale and shall forward the amount deducted to the board within thirty days following each calendar quarter. b. If the producer sells, ships, or otherwise disposes of wool or sheep to any person outside this state, the producer shall deduct the assessment from the amount received from the sale and shall forward the amount deducted to the board. 2. The assessment imposed by this section shall be remitted to the board not later than thirty days following each calendar quarter during which the assessment amount was deducted. 85 Acts, ch 207, §14; 99 Acts, ch 50, §6; 2000 Acts, ch 1154, §16; 2012 Acts, ch 1109, §4 – 7 Referred to in §182.16 Thu Dec 11 18:45:20 2025 Iowa Code 2026, Section 182.14 (23, 0)
Frequently Asked Questions About Iowa § 182.14
What does Iowa Code § 182.14 cover?
Section 182.14 ("182.14 Assessment.") is part of the Iowa Code, the codified statutory law of Iowa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Iowa § 182.14?
A common citation format is "Iowa Code § 182.14" (Iowa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Iowa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Iowa official source linked on this page or consult a licensed Iowa attorney.
How does Iowa § 182.14 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Iowa can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Iowa.