100 STAT. 92
PUBLIC LAW 99-272—APR. 7, 1986 SEC. 1108. ASSESSMENTS TO NO NET COST FUNDS OR ACCOUNTS.
(a) No NET COST FUND.—Effective for the 1986 and subsequent
crops of tobacco, section 106A of the Agricultural Act of 1949 (7 U.S.C. 1445-1) is amended— (1) in subsection (a)— (A) by striking out "and" at the end of paragraph (5); (B) by redesignating paragraph (6) as paragraph (7); and (C) by inserting after paragraph (5) the following new paragraph: "(6) the term 'purchaser' means any person who purchases in the United States, either directly or indirectly for the account of such person or another person. Flue-cured or Burley quota tobacco; and"; (2) by inserting "or paid by or on behalf of purchasers" after "producer-members" in the second sentence of subsection (c); (3) in subsection (d)— (A) by striking out "and" at the end of clause (i) of paragraph (1)(A); (B) by inserting after clause (ii) of paragraph (1)(A) the following new clause: "(iii) each purchaser of Flue-cured and Burley quota tobacco shall pay to the appropriate association, for deposit in the Fund of the association, an assessment, in an amount determined from time to time by the association with the approval of the Secretary, with respect to purchases ojf all such kind of tobacco marketed by a producer from a farm (including purchases of such tobacco from the 1986 and subsequent crops from the association); and"; (C) by striking out "The" in the last sentence of paragraph (1) and inserting in lieu thereof the following: "The amount of producer contributions and purchaser assessments shall be determined in such a manner that producers and purchasers share equally, to the maximum extent practicable, in maintaining the Fund of an association. In making such determination with respect to the assessment of a purchaser, only 1985 and subsequent crops of Fluecured and Burley quota tobacco shall be taken into account. The"; (D) by inserting "and assessments" after "contributions" in the last sentence of paragraph (1); (E) by striking out paragraph (2) and inserting in lieu thereof the following new paragraph: "(2) require that any producer contribution or purchaser assessment due under paragraph (1) shall be collected— "(A) from the person who acquired the tobacco involved from the producer, except that if the tobacco is marketed by sale, an amount equal to the producer contribution may be deducted by the purchaser from the price paid to such producer; "(B) if the tobacco involved is marketed by a producer through a warehouseman or agent, from such warehouseman or agent, who may— "(i) deduct an amount equal to the producer contribution from the price paid to the producer; and
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