100 STAT. 94
PUBLIC LAW 99-272—APR. 7, 1986 (b) No NET COST ACCOUNT.—Effective for the 1986 and subsequent
Ante, p. 92.
Loans.
Marketing.
Marketing.
crops of tobacco, section 106B of the Agricultural Act of 1949 (7 U.S.C. 1445-2) is amended— (1) in subsection (a)— (A) by striking out "and" at the end of paragraph (6); (B) by striking out the period at the end of paragraph (7) and inserting in lieu thereof "; and"; and (C) by adding at the end thereof the following new paragraph: "(8) 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."; (2) by inserting "and purchasers" after "producers" in subsection (c)(1); (3) in subsection (d)— (A) by inserting at the end of paragraph (1) the following new sentence: "The Secretary shall also require (in lieu of any requirement under section 106A(d)(l)) that each purchaser of Flue-cured and Burley quota tobacco shall pay to the Corporation, for deposit in the Account of such association, an assessment, as determined under paragraph (2) and collected under paragraph (3), with respect to purchases of 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)."; (B) by striking out "area. Such amount" in paragraph (2)(A) and inserting in lieu thereof "area and the amount of the assessment to be paid by purchasers of tobacco. The amount of the assessment to be paid by producers and purchasers shall be determined in such a manner that producers and purchasers share equally, to the maximum extent practicable, in maintaining the Account of an association. In making such determination with respect to the assessment of a purchaser, only 1985 and subsequent crops of Flue-cured and Burley quota tobacco shall be taken into account. The amount of the assessment"; (C) by inserting at the end of paragraph (2)(A) the following: "Notwithstanding the foregoing provisions of this paragraph, the amount of any assessment that is determined by the Secretary for the 1986 and subsequent crops of Burley quota tobacco shall be determined without regard to any net losses that the Corporation may sustain under the loan agreements of the Corporation with such association with respect to the 1983 crop of such tobacco."; and (D) by amending paragraph (3) to read as follows: "(3)(A) Except as provided in subparagraphs (B) and (C), any assessment to be paid by a producer or a purchaser under paragraph (1) shall be collected from the person who acquired the tobacco involved from such producer, except that if the tobacco is marketed by sale, an amount equal to the producer assessment may be deducted by the purchaser from the price paid to such producer. "(B) If tobacco of the kind for which an Account is established is marketed by a producer through a warehouseman or agent, both the producer and the purchaser assessment shall be collected from such warehouseman or agent, who may—
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