(a)
(1) The assessment levied under this subchapter shall be collected by each purchaser of cattle in Arkansas, whether or not the purchaser is a resident of Arkansas.
(2) A purchaser shall monthly report and remit the assessments collected to the Director of the Department of Finance and Administration at the time, in the manner, and on forms prescribed by the director.
(b) For purposes of this subchapter, purchasers or buyers of cattle shall include, but not be limited to:
(1) Livestock auction markets;
(2) Packers;
(3) Order buyers, who are registered or licensed, buying on order and not through a public market; and
(4) Individual organizations, groups, or firms, in the case of organized sales, special sales, breed association sales, and feeder calf sales.
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