{"data":{"id":"us-ok/okla.-stat.-tit.-2-2-18-36","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 2, § 2-18-36","heading":"Assessment of fee – Exemption","body":"A. The Oklahoma Beef Council may levy on each producer selling\n\ncattle within or from this state an assessment of up to One Dollar\n\n($1.00) per head on cattle sold. The state assessment shall be\n\ndetermined by the Council through the promulgation of rules\n\nestablished pursuant to the Administrative Procedures Act. In no\n\nevent shall the combined federal and state beef assessment exceed\n\nOne Dollar ($1.00).\n\nB. The fee shall be assessed and imposed as follows:\n\n1. Upon the cattle producer at the time of a sale by the\n\nproducer. Except for a sale through a market agent, the assessment\n\nshall be collected and remitted by the producers to the Council; or\n\n2. Every market agent doing business in the State of Oklahoma\n\nshall deduct from the gross receipts of the producer at the time of\n\nsale the assessment on all cattle sold in the state for the\n\nproducer.\n\nC. 1. The Council shall establish, by rule, the procedures for\n\nthe collection and remittance of the assessment.\n\n2. The amount of the assessment collected shall be clearly\n\nshown on the sales invoice or other document evidencing the\n\ntransaction.\n\n3. The producer and marketing agent shall forward all\n\nassessments collected by the producer or market agent, as\n\nappropriate, to the Council by the fifteenth of the month following\n\nthe month of collection. The Council shall provide appropriate\n\nforms for the remittance of the assessment.\n\nD. The Council shall maintain within its financial records a\n\nseparate accounting of all monies received pursuant to the\n\nprovisions of this section.\n\nE. All monies deducted under the provisions of this section\n\nshall be considered as bona fide business expenses for the producer\n\nas provided for under the tax laws of this state.\n\nF. The Council may adopt reciprocal agreements with other beef\n\ncouncils or similar organizations on monies collected by Oklahoma\n\nmarket agents on cattle from other states and on Oklahoma cattle\n\nsold at other states’ markets.\n\nG. A person may be exempted from payment of the assessment if\n\nthat person:\n\n1. Certifies that the person's only share in the proceeds of a\n\nsale of cattle is a sales commission, handling fee, or other service\n\nfee; or\n\n2. Certifies that:\n\na. the person acquired ownership of cattle only to\n\nfacilitate the transfer of ownership of the cattle\n\nfrom the producer to a third party,\n\nb. the cattle were resold no later than ten (10) days\n\nfrom the date the person acquired ownership, and\n\nc. the assessment, if applicable, was levied upon the\n\nprevious owner and collected and remitted, or will be\n\nremitted pursuant to the provisions of the Oklahoma\n\nBeef Improvement and Market Development Act.","path":["OK Code","Title 2"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os2.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"74bfed0125ef09cebed27e7b6910dd623c5aeb59416bec1dcc6c77489a4fc1c6","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-2-2-18-35","next":"us-ok/okla.-stat.-tit.-2-2-18-37"},"notice":"GroundRules: Original legal text. Not legal advice."}