NRS 587.155: Levy and collection of special assessment; deposits to and refunds from Alfalfa Seed Research and Promotion Account.

1. The Department may, on or before August 1 of each year, fix an annual special assessment not to exceed 50 cents per hundred weight of alfalfa seed to be levied upon all alfalfa seed grown in this state. If the Department levies the assessment, the Department shall collect the assessment and transmit the proceeds to the State Treasurer for credit to the Alfalfa Seed Research and Promotion Account.

2. On or before June 30 of each year, any person who has paid the special assessment levied pursuant to this section may file a claim for a refund with the Department accompanied by a receipt showing payment. Upon verification of the correctness of the claim, the Department shall transmit the claim to the State Controller for payment from the Alfalfa Seed Research and Promotion Account.