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Iowa Code (Last Updated: December 05, 2016) |
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Title V. AGRICULTURE |
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Chapter 184A. EXCISE TAX ON TURKEYS |
Section 184A.1. Definitions.
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As used in this chapter, unless the context indicates otherwise:
1. “Account” means the turkey council account created pursuant to section 184A.4.
2. “Council” means the Iowa turkey marketing council established pursuant to sections 184A.1A and 184A.1B.
3. “Fund” means the Iowa turkey fund created pursuant to section 184A.4.
4. “Integrator” means any person who is both a producer and a processor.
5. “Market development” means research and education programs to provide better and more efficient production, marketing, and utilization of turkey and turkey products produced for resale. The programs may include, but are not limited to, supporting public relations, promotion, and research efforts. The programs may provide for all of the following:
a. The maintenance of present markets and the development of new or larger domestic or foreign markets.
b. The prevention, modification, or elimination of trade barriers which obstruct the free flow of commerce.
c. The education of consumers regarding the benefits of purchasing and consuming turkey products and the role of turkey producers and processors.
d. Participation in activities and events sponsored by the national turkey federation, and the national turkey federation research fund which provide for research and promotion regarding the production and marketing of turkeys and turkey products.
6. “Processor” means a person who purchases more than one thousand turkeys for slaughter each year. A processor includes an integrator.
7. “Producer” means a person residing within this state or outside this state who does business in this state and who raises more than five thousand turkeys for slaughter each year. A producer includes an integrator.
8. “Qualified financial institution” means a bank or credit union as defined in section 12C.1.
9. “Qualified producer” means a producer who resides within this state.
10. “Turkey” means a turkey raised for slaughter.
11. “Turkey product” means a product produced in whole or in part from a turkey.
[C73, 75, 77, 79, 81, §184A.1]