Effective with the growing season of 1969, the following procedure is established for the reporting and paying assessments levied pursuant to section RCW
15.65.410 and WAC
16-550-040:
(1) All first handlers of blueberries for resale or for processing shall withhold the amount of the assessment from their remittances to growers and transmit same to the commission.
(2) All growers selling blueberries other than to first handlers for resale or processing, whether selling direct or through brokers, and including all sales at retail, shall pay the assessment directly to the commission.
(3) All growers having blueberries in cold storage that are not sold on October 31 of each year, shall compute the assessment due on such berries and pay same to the commission.
(4) All assessments for the crop year are due and payable to the commission on or before October 31 of each year.
(5) Any assessments paid on or after December 1 shall be accompanied with a penalty fee of 10% as provided in RCW
15.65.440 of the act.