Utah Code
Title 4 Utah Agricultural Code
Chapter 23 Agricultural and Wildlife Damage Prevention Act
Section 8 Proceeds of sheep fee -- Refund of sheep fees -- Annual audit of books, records, and accounts.


     4-23-8.   Proceeds of sheep fee -- Refund of sheep fees -- Annual audit of books, records, and accounts.
     (1) (a) The commissioner may spend an amount not to exceed the equivalent of 16 cents per head each year from the proceeds collected from the fee imposed on sheep for the promotion, advancement, and protection of the sheep interests of the state.
     (b) All costs to promote or advance sheep interests shall be deducted from the total revenue collected before calculating the annual budget request, which shall be made by the Division of Wildlife Resources as specified in Section 4-23-9.
     (c) A sheep fee is refundable in an amount equal to that part of the fee used to promote, advance, or protect sheep interests.
     (d) A refund claim must be filed with the department on or before January 1 of the year immediately succeeding the year for which the fee was paid.
     (e) A refund claim must be certified by the department to the state treasurer for payment from the Agricultural and Wildlife Damage Prevention Account created in Section 4-23-7.5.
     (2) Any expense incurred by the department in administering refunds shall be paid from funds allocated for the promotion, advancement, and protection of the sheep interests of the state.
     (3) (a) The books, records, and accounts of the Utah Woolgrowers Association, or any other organization which receives funds from the agricultural and wildlife damage prevention account, for the purpose of promoting, advancing, or protecting the sheep interests of the state, shall be audited at least once annually by a licensed accountant.
     (b) The results of this audit shall be submitted to the commissioner.

Amended by Chapter 128, 2004 General Session
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