Okla. Stat. tit. 2, § 2-18-36: Assessment of fee – Exemption

A. The Oklahoma Beef Council may levy on each producer selling

cattle within or from this state an assessment of up to One Dollar

($1.00) per head on cattle sold. The state assessment shall be

determined by the Council through the promulgation of rules

established pursuant to the Administrative Procedures Act. In no

event shall the combined federal and state beef assessment exceed

One Dollar ($1.00).

B. The fee shall be assessed and imposed as follows:

1. Upon the cattle producer at the time of a sale by the

producer. Except for a sale through a market agent, the assessment

shall be collected and remitted by the producers to the Council; or

2. Every market agent doing business in the State of Oklahoma

shall deduct from the gross receipts of the producer at the time of

sale the assessment on all cattle sold in the state for the

producer.

C. 1. The Council shall establish, by rule, the procedures for

the collection and remittance of the assessment.

2. The amount of the assessment collected shall be clearly

shown on the sales invoice or other document evidencing the

transaction.

3. The producer and marketing agent shall forward all

assessments collected by the producer or market agent, as

appropriate, to the Council by the fifteenth of the month following

the month of collection. The Council shall provide appropriate

forms for the remittance of the assessment.

D. The Council shall maintain within its financial records a

separate accounting of all monies received pursuant to the

provisions of this section.

E. All monies deducted under the provisions of this section

shall be considered as bona fide business expenses for the producer

as provided for under the tax laws of this state.

F. The Council may adopt reciprocal agreements with other beef

councils or similar organizations on monies collected by Oklahoma

market agents on cattle from other states and on Oklahoma cattle

sold at other states’ markets.

G. A person may be exempted from payment of the assessment if

that person:

1. Certifies that the person's only share in the proceeds of a

sale of cattle is a sales commission, handling fee, or other service

fee; or

2. Certifies that:

a. the person acquired ownership of cattle only to

facilitate the transfer of ownership of the cattle

from the producer to a third party,

b. the cattle were resold no later than ten (10) days

from the date the person acquired ownership, and

c. the assessment, if applicable, was levied upon the

previous owner and collected and remitted, or will be

remitted pursuant to the provisions of the Oklahoma

Beef Improvement and Market Development Act.