Form ACP-1 Receipts/Assessment Report & Instructions

Form ACP - 1 Receipts/Assessment Report Instructions

1. For the crop year beginning 9-01-xx and ending 8-31-xx, the receipts shall be reported and the assessment shall be calculated and paid to the Administrative Committee for Pistachios (ACP) in the following manner:

1. The assessment shall be at the rate of $0.0014 per pound of inshell California pistachios, free of internal defects as defined in 7 CFR § 983.39(b)(4) and (5), received for processing (hulling and drying) by a handler within each production year. This is the same as reported to the California Pistachio Commission as total combined marketable inshell, marketable closed shell and marketable shelling stock. Weight shall be computed at five percent (5%) moisture. Use actual inshell weight of closed shell and shelling stock. For loose kernels, the actual weight shall be multiplied by two to obtain an inshell weight.

2. Handlers who custom hull and dry for an individual are responsible for paying the assessment.

3. The assessment payment and accompanying Receipts/Assessment Report are due on or before December 15, 2006, and must be postmarked no later than December 15, 2006, or the payment shall be delinquent and penalty and interest charges will be imposed in accordance with Section 2. The postmark on the envelope containing the assessment payment and report shall be considered the date of payment and submittal of the report regardless of the date entered on the assessment payment, report or other documents provided to the ACP.

2. Delinquent assessments and reports shall be subject to a ten percent (10%) penalty. In

addition, one and one-half percent (1.5%) interest will be added to the assessment and penalty for each thirty (30) days, or portion thereof, the delinquent balance of the assessment and penalty is unpaid. There will be no exceptions (7 CFR § 983.55).

3. The first handler is required to:

1. Remit assessments to the ACP;

2. File the Receipts/Assessment Report with the ACP; and

3. Keep complete and accurate reports of all pistachios received, which shall be maintained for at least three (3) years beyond the crop year of their applicability

(7 CFR § 983.49) and made available to the ACP on demand.

3. Custom handlers (hullers, dryers or processors) are responsible for the payment of assessments based on custom hulled and dried product when the producer retains title to such nuts upon completion of such operations.

Form ACP - 1 Receipts/Assessment Report Instructions (Continued)

3. It is a misdemeanor to willfully furnish false reports, statements or records required by the ACP; to fail or refuse to furnish information as requested for persons from whom pistachios have been received and the quantity involved or to secrete, destroy or alter records required by the ACP.

3. In the event you have questions regarding payment of assessment, submission of the Receipts/Assessment Report or other obligations under the law, please contact:

Administrative Committee for Pistachios

1318 East Shaw Avenue, Suite 420

Fresno, California 93710-7912

Phone: (559) 221-8294

Fax: (559) 221-8044

E-mail: [email protected]

Form ACP – 1 Receipts/Assessment Report Instructions (Rev. 2/16/06)