reglab/statecodes huggingface dataset:
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 147 - RECORDS AND REPORTS › Section 147.9 - Equipment records

Current through Register Vol. 54, No. 28, July 13, 2024
Dealers engaged in selling or leasing equipment of any type
				  to wholesale milk customers shall maintain in current condition the following
				  records:
(1) Inventory of each item of
				such equipment detailing the complete financial and location history from date
				of acquisition. Records for equipment sold outright or on completed installment
				plans shall be retained and shall be available for audit with current records
				for a minimum of 5 years after sale or payment of the final
				installment.
(2) A current status
				record of payments by customers for rent or installments due. Records for
				customers shall also be retained and available for audit with current records
				for a minimum of 5 years after the date of the latest entry on such
				records.
The provisions of this §
											147.9 issued under section 307 of
					 the Milk Marketing Law (31 P. S. §
												700j-307).
This section cited in 7 Pa. Code §
											146.4 (relating to sale of
					 equipment).
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 147 - RECORDS AND REPORTS › Section 147.10 - Monthly reports

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Licensees,
				including subdealers, milk haulers, and stores shall make and file verified
				reports with the Board of all matters on which records shall be required to be
				kept, together with other information and facts which may be pertinent and
				material under the act.
(b) Reports
				shall cover the period specified by the Board, and shall be filed on or before
				the date specified in the form.
(c)
				Reports shall be made on forms prescribed and furnished by the Board.
This section cited in 7 Pa. Code §
											150.13 (relating to time for
					 payment of fees).
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 147 - RECORDS AND REPORTS › Section 147.11 - Annual financial statement

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Year-end adjustments, auditor
				adjustments, or tax adjustments made after a milk dealer has submitted his
				annual financial statement to the Board shall be reported to the Board within
				30 days after adjustments are made, in the form of an amended financial
				statement within 30 days after such adjustments are made.
(b) Any item on the annual financial
				statement in excess of $500 which is not derived from one general ledger
				account shall be supported by a worksheet or similar document showing the
				ledger account, name, and dollar amount for each account comprising the one
				item on the financial statement.
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 147 - RECORDS AND REPORTS › Section 147.12 - Contracts for sale or lease of refrigeration equipment

Current through Register Vol. 54, No. 28, July 13, 2024
Whenever a dealer or subdealer which is subject to §
									146.1 (relating to applicability)
				  sells or leases refrigeration equipment, milk or cream dispensers or similar
				  facilities to a customer, the agreement of sale or lease shall be submitted to
				  the Board on or before the date of installation of the
				  equipment.
The provisions of this §
											147.12 amended under section 307 of
					 the Milk Marketing Law (31 P. S. §
												700j-307).
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 147 - RECORDS AND REPORTS › Section 147.13 - Reports on transactions with wholesale customers other than sale of refrigeration equipment

Current through Register Vol. 54, No. 28, July 13, 2024
Before a dealer enters into any oral or written agreement or
				  arrangement of any kind with a wholesale customer under which the dealer is to
				  furnish, directly or indirectly, anything other than milk, cream, dairy
				  products, eggs or other products customarily distributed by milk dealers he
				  shall submit a statement in duplicate to the Board setting forth fully the
				  terms or details of the contemplated arrangement together with any written
				  agreement pertaining thereto and the name and address of the customer or
				  customers involved.
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 149 - UNIFORM SYSTEM OF ACCOUNTS › GENERAL INSTRUCTIONS › Section 149.1 - Basic requirements

Current through Register Vol. 54, No. 28, July 13, 2024
Records.
Milk dealers subject to license
					 by the Board shall keep, within this Commonwealth, the following
					 records:
(1) A record of the quantity
				  of all milk received or produced, detailed as to location and as to names and
				  addresses of producers or milk dealers from whom received, with butterfat test,
				  weights, prices paid, and deductions or charges made.
(2) A record of the quantity of all milk
				  sold, detailed as to grade, use, location, market outlet, and size and type of
				  container, with prices and amounts received therefore, and the butterfat test
				  thereof.
(3) A record of the
				  quantities of all milk transported, shipped, or hauled; including the distances
				  and the amounts paid for the movement of such milk, in all cases where the
				  dealer pays on his own account or on the account of producers for the movement
				  thereof.
(4) A record of the
				  quantity of each milk product manufactured, the quantity of milk used in the
				  manufacture of each product, and the quantity and value of milk products
				  sold.
(5) The price or cost of
				  containers used, by size and type.
(6) A record of wastage or loss of milk or
				  butterfat.
(7) A record of the
				  spread or handling expense and profit or loss, represented by the difference
				  between the price paid and the price received for all milk and milk
				  products.
(8) In addition to the
				  accounts and records required to be kept by the Uniform System of Accounts,
				  milk dealers subject to license by the Board shall calculate unit cost data as
				  prescribed by and on forms provided by the Board.
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 149 - UNIFORM SYSTEM OF ACCOUNTS › GENERAL INSTRUCTIONS › Section 149.2 - Definitions

Current through Register Vol. 54, No. 28, July 13, 2024
The following words and terms, when used in this chapter,
					 have the following meanings, unless the context clearly indicates
					 otherwise:
Accounts
-The accounting titles prescribed
					 in this chapter.
Controlled items
-The revenues and
					 expenditures generated from the sale of fluid milk products on which the Board
					 establishes a resale price.
Noncontrolled items
-The revenues and
					 expenditures generated from the sale of both fluid milk and nonfluid milk
					 products on which the Board does not establish a resale price.
Affiliated and related companies
-Companies, groups, or persons that directly or indirectly, through one or more
					 intermediaries, control, are controlled by, or are under common control with
					 the licensed milk dealer, including all subsidiaries, divisions, and
					 branches.
Licensed milk dealer
-Any milk dealer duly
					 licensed by the Board who receives, processes, or distributes fluid milk and
					 fluid milk products.
Books and records or books or records
-Including all pertinent books, ledgers, journals, records, papers, memoranda,
					 correspondence, vouchers, receipts, cancelled checks, accounts, exhibits,
					 photographs, bills and other documents, including corporate minutes, Federal,
					 State, and local tax returns, and any other records required to verify
					 financial statements.
Licensee
-A licensed milk dealer or
					 handler.
Person
-Including any individual,
					 corporation, association, partnership, limited partnership, or other
					 unincorporated enterprise, owned or conducted by or on behalf of two or more
					 individuals or other persons.
Costs
-The amount of money actually
					 incurred for property or services.
Amortization
-The gradual extinction of an
					 amount in an account, by distributing such amount over a fixed period during
					 the life of the asset or liability to which it applies or over the period
					 during which it is anticipated that the benefit will be realized.
Depreciation
-The systematic write-off of
					 costs over the estimated useful life of tangible assets applicable to the
					 current accounting period.
Cost center
-The department, process or
					 function used to gather direct or indirect costs related to that department,
					 process or function.
Tolling
-The income and costs associated
					 with performing one or all of the following services to raw milk for the
					 account of another licensee; receiving, processing, packaging, containers and
					 distributing the finished products.
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 149 - UNIFORM SYSTEM OF ACCOUNTS › GENERAL INSTRUCTIONS › Section 149.3 - Records

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Each licensee
				  shall keep its books of account and other books, records, and memoranda which
				  support the entries in such books of account so as to be able to furnish
				  readily full information as to any item included in any account. Each entry
				  shall be supported by such detailed information as will permit ready
				  identification, analysis, and verification of all facts relevant
				  thereto.
(b) The books and records
				  referred to in this chapter include not only accounting records but all other
				  records, such as minute books, stock correspondence, and memoranda, which may
				  be useful in developing the history of all facts regarding any
				  transaction.
(c) No licensee shall
				  destroy any such books or records unless the destruction thereof is permitted
				  by this part.
(d) In addition to
				  the accounts prescribed, clearing accounts, temporary or experimental accounts,
				  and subdivisions of any account may be kept, providing the integrity of the
				  prescribed accounts is not impaired.
(e) All amounts included in the accounts
				  prescribed in this chapter for licensees shall be just and reasonable, and any
				  payments or accruals for or by the licensee in excess of just and reasonable
				  charges shall be included in other expenses.
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 149 - UNIFORM SYSTEM OF ACCOUNTS › GENERAL INSTRUCTIONS › Section 149.4 - Accounting period

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Each
				  licensee shall post its books on a monthly basis so that, for each month, all
				  basic transactions applicable thereto as nearly as may be ascertained shall be
				  recorded chronologically in the books. This requirement does not include
				  adjustments for inventories, accruals or deferrals, or allocations of service
				  centers to productive centers.
(b)
				  Each licensee shall close its books at the end of each calendar year. However,
				  with prior written approval of the Board, a licensee may operate on a fiscal
				  year basis.
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 149 - UNIFORM SYSTEM OF ACCOUNTS › GENERAL INSTRUCTIONS › Section 149.5 - Accounting to be on accrual basis

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
				  Each licensee is required to keep its accounts on the accrual basis. Accruals
				  shall consist of expenses which have been incurred and reflected on the
				  accounting records but have not been paid and of income which has been paid and
				  of income which has been earned and reflected on the accounting records but has
				  not yet been received.
(b) When
				  payments are made in advance for items such as insurance, rents, taxes,
				  interests, the amount applicable to future periods shall be charged to the
				  appropriate prepayment account and spread over the periods to which
				  applicable.
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 149 - UNIFORM SYSTEM OF ACCOUNTS › GENERAL INSTRUCTIONS › Section 149.7 - Transactions with subsidiaries, associated, affiliated and parent companies

Current through Register Vol. 54, No. 28, July 13, 2024
Each licensee shall keep its accounts and records so as to
					 be able to furnish, accurately and expeditously, statements of all transactions
					 with subsidiaries, associated, affiliated, and parent
					 companies.
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 149 - UNIFORM SYSTEM OF ACCOUNTS › GENERAL INSTRUCTIONS › Section 149.8 - Distributing of certain expense classifications

Current through Register Vol. 54, No. 28, July 13, 2024
Underlying or supporting accounting data shall be
					 maintained so that distribution of expense items such as payroll, Social
					 Security Taxes, Workmen's Compensation Insurance, and depreciation, may be
					 charged to the various cost center accounts.
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 149 - UNIFORM SYSTEM OF ACCOUNTS › GENERAL INSTRUCTIONS › Section 149.9 - Submittal of questions

Current through Register Vol. 54, No. 28, July 13, 2024
To maintain uniformity of accounting, licensees shall
					 submit questions of doubtful interpretation to the Board for consideration and
					 decision.
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 149 - UNIFORM SYSTEM OF ACCOUNTS › SPECIFIC INSTRUCTIONS › Section 149.21 - Sales to affiliated and related organizations

Current through Register Vol. 54, No. 28, July 13, 2024
All sales to affiliated or related organizations shall be
					 recorded as controlled or non-controlled, whether or not the Board controls the
					 resale prices. Prices recorded for sales to such organizations shall be
					 commensurate to those charged to independent organizations for similarly
					 delivered products in similar quantities.
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 149 - UNIFORM SYSTEM OF ACCOUNTS › SPECIFIC INSTRUCTIONS › Section 149.22 - Returns, allowances, and discounts

Current through Register Vol. 54, No. 28, July 13, 2024
Sales, as used throughout this chapter, are gross sales,
					 and they are thus recorded in the appropriate account classification. Discounts
					 on sales are to be shown as separate items and thus recorded in the appropriate
					 accounts. "Returns" refer to products which have no further use and which are
					 returned for credit and ultimate discard. Invoices and statements shall always
					 indicate gross sales prices and discounts. Invoices shall not be prepared or
					 recorded as "net of discount."
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 149 - UNIFORM SYSTEM OF ACCOUNTS › SPECIFIC INSTRUCTIONS › Section 149.23 - Separating costs into controlled and non-controlled

Current through Register Vol. 54, No. 28, July 13, 2024
Although it is agreed that both the Board and, in some
					 areas, the Federal government "control" the cost of raw products purchased from
					 producers, the division of costs into controlled and noncontrolled for
					 financial reporting is dependent only on whether or not the Board establishes a
					 price for the sale of the packaged item. Costs must be classified as controlled
					 or noncontrolled to parallel the classification of the related sales. For
					 example: Sales of packaged fluid milk products delivered to an out-of-State
					 customer are noncontrolled because the Board does not establish the sales
					 prices. Even though the product delivered in the was purchased as raw product
					 from a producer in this Commonwealth at a price established by the Board, the
					 cost of sales for these items is non-controlled, as are the containers in which
					 they are packaged. All plant and delivery expenses must also be noncontrolled
					 so the "points" or "dollars" related to the sale must be recorded as
					 noncontrolled in worksheets used for computing allocation percentages. An
					 in-State sale to an agency of the Federal government on ceded land is also
					 noncontrolled, so all costs associated with it must be recorded as
					 noncontrolled.
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 149 - UNIFORM SYSTEM OF ACCOUNTS › SPECIFIC INSTRUCTIONS › Section 149.24 - Separating expenditures for raw product into controlled and noncontrolled amounts

Current through Register Vol. 54, No. 28, July 13, 2024
(a) From the
				  milk dealer's monthly report, the product and butterfat pounds sold or utilized
				  shall be determined for each producer payment category, as follows:
(1) Controlled, Class I
(2) Controlled, Class II
(3) Noncontrolled, Class I
(4) Noncontrolled, Class II
(5) Noncontrolled, Class III
(6) Noncontrolled, Class IV
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 149 - UNIFORM SYSTEM OF ACCOUNTS › SPECIFIC INSTRUCTIONS › Section 149.25 - Hauling by affiliated or related organizations

Current through Register Vol. 54, No. 28, July 13, 2024
Such hauling organizations, regardless of organization or
					 name, will be considered a part of the sponsoring dealer. Expenses shall be
					 included in the receiving cost center while revenue shall be included in the
					 hauling reimbursement account.
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 149 - UNIFORM SYSTEM OF ACCOUNTS › SPECIFIC INSTRUCTIONS › Section 149.26 - Distribution of costs

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Natural
				  expense accounts shall be allocated directly, wherever possible, to the
				  appropriate cost center, except for "Executive Salaries," which shall be
				  allocated only to the "Administrative" center.
(b) Distribution of costs accumulated in the
				  service centers shall be allocated in the following order:
1st-Administrative
2nd-General Plant
3rd-Warehouse
4th-Power Plant
5th-Transportation
6th-Garage
(c) Distribution of the costs accumulated in
				  the service cost centers shall be allocated to the appropriate productive cost
				  centers.
(d) Final distribution
				  shall be allocated between controlled and noncontrolled products.
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 149 - UNIFORM SYSTEM OF ACCOUNTS › SPECIFIC INSTRUCTIONS › Section 149.28 - Point values

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Point value
				  for allocation of plant cost centers shall be as follows:
1 fluid gallon-milk, etc., ice cream fruit drinks,
								yogurt
4 points, others in proportion
Dips, sour cream, cottage cheese 12-16
								oz.
1 point
Under 12 oz.
1/2 point
Butter, margarine, bread, eggs
1 point-lb.,
								loaf, doz.
Aerated whips, cream, reddi whip
1 point
								per can
Ice cream novelties
2 points per doz.
All other items
2 points per $1.00 sales
(b)
				  All other items shall include nonprocessed fruit drinks, purchased for resale
				  in unchanged form and package.
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 149 - UNIFORM SYSTEM OF ACCOUNTS › SPECIFIC INSTRUCTIONS › Section 149.29 - Deliveries of "Dock Pick-Up" sales by affiliated or related organizations

Current through Register Vol. 54, No. 28, July 13, 2024
Affiliated or related delivery organizations, with or
					 without a milk hauling or P.U.C. license, will be considered a part of the
					 sponsoring dealer. Expenses shall be included in the applicable delivery cost
					 centers, while income shall be credited against the expenses of the applicable
					 delivery centers.
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 149 - UNIFORM SYSTEM OF ACCOUNTS › SPECIFIC INSTRUCTIONS › Section 149.30 - Bad debts

Current through Register Vol. 54, No. 28, July 13, 2024
A reserve for bad debts account must be established and
					 maintained. In order to maintain uniformity, the bad debts reserve at month's
					 end cannot exceed the average percentage that the actual bad debts for the
					 preceding moving average 5-year period relates to the average actual sales for
					 the same period. The following example sets forth the method of determining the
					 allowable reserve for bad debts at the end of the reporting year using the
					 preceding 5-year experience:
YEAR
ACTUAL BAD
								DEBTSIN EXCESS OF RECOVERIES
NETSALES
1
$1,000
$100,000
2
800
150,000
3
1,200
75,000
4
1,100
75,000
5
900
100,000
$5,000
$500,000
Average
$1,000
$100,000
Example:
If current year's sales to customers are $100,000, reserve
					 balance at end of year cannot exceed $1,000.
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 149 - UNIFORM SYSTEM OF ACCOUNTS › SPECIFIC INSTRUCTIONS › Section 149.31 - Depreciation

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Depreciation on
				  each capital asset shall be computed on a straight line basis. Accordingly, it
				  is necessary to establish a schedule setting forth the useful lives of each
				  capital asset. The following table presents the lives that shall be used:
ASSET
Schedule of
								Useful Lives All depreciation straight-line
Land
Land Improvements
20
Buildings
40
Building Improvements
40
Machinery and equipment
12
Autos
3
Light Trucks
5
Heavy Trucks
6
Tractors-Over the Road
5
Trailers
6
Furniture & fixtures
10
Re-useable containers (Pallets, Cans, Cases &
								Other Materials Handling Equipment)
4
(b)
				  Depreciation of assets formerly owned and fully depreciated by another
				  Commonwealth milk dealer shall be recorded as "Other Non-Dairy Operations
				  Expense," paragraph 2(k), Chapter VIII. Depreciation of assets par- tially
				  depreciated by a previous owner shall be charged to the appropriate operating
				  expense account in an amount not exceeding the remaining value on the books of
				  the original owner at the time of sale or transfer.
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 149 - UNIFORM SYSTEM OF ACCOUNTS › SPECIFIC INSTRUCTIONS › Section 149.32 - Crediting "other income" against expenses

Current through Register Vol. 54, No. 28, July 13, 2024
Since miscellaneous "other income" items are usually the
					 result of expenses incurred, they shall be considered as credits against
					 expenses in the most appropriate cost center.
For example:
Consulting income or income from clerical or computer service rendered an
					 affiliated or other organization shall be credited against administrative
					 expense.
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 149 - UNIFORM SYSTEM OF ACCOUNTS › SPECIFIC INSTRUCTIONS › Section 149.33 - Adjusting and closing the books

Current through Register Vol. 54, No. 28, July 13, 2024
(a) At the close of each annual accounting
				  period, adjustments for accruals, deferrals, and so on shall be recorded on
				  worksheets and the books in accordance with standard accounting practice. The
				  supporting documents and calculations for these adjustments shall be retained
				  for use by the auditors.
(b) There
				  is no requirement to close service centers into productive centers "on the
				  books." However, they shall be allocated on the annual "Milk Dealers' Financial
				  Statements" in accordance with the instructions and schedules included in the
				  blank forms. No service centers shall be reported individually on the annual
				  "Statement of Operations."
(c) In
				  the event the Board requests a partial year "Statement of Operations" from
				  selected licensees for price-hearing purposes, partial-year adjusting entries
				  for accruals, deferrals, and so on may be accomplished on work sheets which
				  shall be retained for use by the auditors.
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 149 - UNIFORM SYSTEM OF ACCOUNTS › CHART OF ACCOUNTS › Section 149.42 - Income and cost of sales accounts

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Sales.
Sale shall
				  conform with the following:
(1)
				  [Reserved].
(2)
				  [Reserved].
(3)
				  [Reserved].
(4)
				  [Reserved].
(5)
Noncontrolled sales of bulk milk and cream and condensed and
				  powder
-Includes the total dollar value of sales of bulk milk and
				  cream, skim condensed, whole condensed and powder.
(i) Sales of bulk milk.
(ii) Sales of bulk cream.
(iii) Sales of condensed and other.
(6)
Products delivered by
				  ice cream equipment
-Includes the total dollar value of sales of all
				  products delivered by ice cream equipment.
(7)
Nonregulated sales of packaged
				  fluid milk and cream products
-Includes the total dollar value of sales
				  of all fluid milk and cream products sold out-of-State and to Federal
				  installations.
(8)
				  [Reserved].
(9)
Processing
				  services income
-Includes the gross income derived from performing one
				  or several services to raw product of another licensee.
(10)
Subdealers-
controlled
-Includes the total dollar value of sales of all
				  products on which the Board establishes prices to subdealers.
(11)
Subdealers-
noncontrolled
-Includes the total value of sales of all
				  products to subdealers other than those products on which the Board establishes
				  prices.
(12)
Other
				  dealers-
controlled
-Includes the total dollar value
				  of sales of all products on which the Board establishes prices to other
				  dealers.
(13)
Other
				  dealers-
noncontrolled
-Includes the total dollar
				  value of sales of all products to other dealers other than those products on
				  which the Board establishes prices.
(14)
Milk and cream
				  controlled
-Includes the total dollar value of sales of all products on
				  which the Board establishes prices.
(15)
Noncontrolled products
-Includes the total dollar value of sales of all products other than those
				  products on which the Board establishes prices.
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 149 - UNIFORM SYSTEM OF ACCOUNTS › CHART OF ACCOUNTS › Section 149.44 - Other income and expense accounts (non-operating)

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Other income.
Other
				  income accounts shall conform with the following:
(1)
Gain on sale of
				  equipment
-Includes gain realized upon disposition of a fixed
				  asset.
(2)
Sale of farm
				  supplies
-Includes income from sale of farm supplies.
(3)
Interest received
-Income derived from interest received.
(4)
Rental of equipment
				  income
-Includes income received from leasing refrigerator and other
				  equipment to customers.
(5)
Other rents
-Includes income from leasing other
				  property.
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 149 - UNIFORM SYSTEM OF ACCOUNTS › CHART OF ACCOUNTS › Section 149.45 - Supporting documents for annual financial statements

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Each month, sales summaries shall be
				  prepared which shall include quantities and dollar values for each separate
				  category of product. The dollar values shall equal dollars recorded in
				  appropriate sales accounts and shall be supported by invoices and statements.
				  The quantities, converted to pounds, shall equal applicable figures recorded in
				  appropriate sections of the monthly Milk Dealer's Reports. Sections of these
				  monthly summaries shall consider the following:
(1)
Type product
-Homogenized, 2.0%, Orange Juice, Iced Tea, and so on.
(2)
Type container
-Paper,
				  plastic, glass, and so on.
(3)
Size container
-Gallon, quart, 1/2 pint, and so on.
(4)
Type sale
-Retail,
				  wholesale delivered, wholesale dock, bulk, subdealer, and so on.
(5)
Location of delivery
-PMMB Area, out-of-State, United States Government land, and so on.
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 149 - UNIFORM SYSTEM OF ACCOUNTS › CHART OF ACCOUNTS › Section 149.46 - Cooperative cost centers

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Cost
				  centers for cooperatives, as defined in the act, shall be as follows:
(1)
Field services.
Providing direct assistance to producers by inspecting and improving producer
				  milk production and quality.
(2)
Laboratory.
Testing for quality and components of producer
				  milk and bulk milk delivered to dealers including direct testing costs and
				  related materials.
(3)
Producer payroll.
Making payment to producers for
				  milk.
(4)
Sales
				  invoicing.
Invoicing producer milk customers.
(5)
Dispatch, logistics and
				  hauling.
Hauling and coordinating the hauling of producer milk for
				  both collection and delivery of raw milk.
(6)
Calibration services.
Providing producer calibration services including cooperative-owned
				  vehicles.
(7)
Producer
				  relations.
Developing and maintaining producer
				  relationships.
(8)
Customer
				  relations.
Developing and maintaining customers for producer
				  milk.
(9)
General and
				  administrative.
Administering and managing the cooperative's milk
				  marketing activity including costs related to human resources, information
				  technology, corporate and executive expenses, professional fees and occupancy.
				  The amount shall be a proportion of these costs which the cooperative
				  reasonably allocates to its milk marketing activity.
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 150 - MILK MARKETING FEES › GENERAL PROVISIONS › Section 150.1 - Definitions

Current through Register Vol. 54, No. 28, July 13, 2024
When used in this chapter, terms defined in section 103 of
					 the act (31 P.S. §
											700j-103) have
					 the meanings given to them in that section, unless the context clearly
					 indicates otherwise.
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 150 - MILK MARKETING FEES › GENERAL PROVISIONS › Section 150.2a - License year; certification year

Current through Register Vol. 54, No. 28, July 13, 2024
(a) The license year for milk dealers,
				  subdealers and milk haulers is the period beginning on July 1 of a given year
				  and ending on June 30 of the succeeding year.
(b) The certification year for milk testers
				  and milk weighers and samplers is a calendar year.
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 150 - MILK MARKETING FEES › GENERAL PROVISIONS › Section 150.3 - Reserved

Current through Register Vol. 54, No. 28, July 13, 2024
The provisions of this §
												150.3 reserved under the Milk
						Marketing Fee Act (31 P.S. §
													§
													700k-1-700k-10.1).
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 150 - MILK MARKETING FEES › LICENSE FEES OF MILK DEALERS › Section 150.11 - Fixed fees

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A new
				  applicant for a milk dealer's license shall pay a fixed fee of $100 for
				  applications submitted before January 1 of the license year for which the
				  application is submitted, and $50 for applications submitted on or after
				  January 1.
(b) An applicant for
				  annual renewal of a milk dealer's license shall pay a fixed fee of
				  $100.
The provisions of this §
												150.11 amended under the Milk
						Marketing Fee Act (31 P.S. §
													§
													700k-1-700k-10.1).
This section cited in 7 Pa. Code §
												150.12 (relating to hundredweight
						fees); and 7 Pa. Code §
												150.13 (relating to time for
						payment of fees).
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 150 - MILK MARKETING FEES › LICENSE FEES OF MILK DEALERS › Section 150.12 - Hundredweight fees

Current through Register Vol. 54, No. 28, July 13, 2024
(a) In addition
				  to the fixed fee imposed under §
										150.11 (relating to fixed fees), a
				  milk dealer that was licensed for the entire calendar year preceding license
				  renewal shall pay an annual hundredweight fee as set forth in paragraphs (1)
				  and (2).
(1) For milk for which the Board has
				  fixed a minimum wholesale or retail price, received, produced or brought into
				  this Commonwealth during the calendar year preceding the period for which the
				  license is issued, the fee is $.060 per hundredweight.
(2) For milk for which the Board has not
				  fixed a minimum wholesale or retail price, received, produced or brought into
				  this Commonwealth during the calendar year preceding the period for which the
				  license is issued, the fee is $.0064 per hundredweight.
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 150 - MILK MARKETING FEES › LICENSE FEES OF MILK DEALERS › Section 150.13 - Time for payment of fees

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A
				  new applicant for a milk dealer's license shall pay the fixed fee imposed under
				  §
										150.11(a)
				  (relating to fixed fees) when the applicant submits the milk dealer/subdealer
				  license application (available from the Board Office or website), and shall
				  submit the monthly hundredweight fee imposed under §
										150.12(b)
				  (relating to hundredweight fees) with the monthly report milk dealers must file
				  under §
										147.10 (relating to monthly
				  reports).
(b) An applicant for
				  renewal of a milk dealer's license that was licensed for the entire calendar
				  year preceding license renewal shall pay the fixed fees imposed under §
										150.11(b) and the
				  annual hundredweight fee imposed under §
										150.12(a) when the
				  applicant submits the milk dealer/subdealer license renewal application
				  (available from the Board Office or website). Fees exceeding $2,000 may be paid
				  in four equal installments, the first to be submitted with the milk
				  dealer/subdealer license renewal application and the remaining three to be
				  received in the Board office on or before September 15, December 15 and March
				  15, respectively, or the next business day if the 15th falls on a day when
				  Commonwealth offices are closed.
(c) An applicant for renewal of a milk
				  dealer's license that was not licensed for the entire calendar year preceding
				  license renewal shall pay the fixed fee imposed under §
										150.11(b) when the
				  applicant submits the milk dealer/subdealer license renewal application, and
				  shall submit the monthly hundredweight fee imposed under §
										150.12(b) with the
				  monthly report milk dealers shall file under §
										147.10.
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 150 - MILK MARKETING FEES › LICENSE FEES OF MILK SUBDEALERS › Section 150.21 - Fixed fees

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A new
				  applicant for a subdealer's license shall pay a fixed fee of $50.
(b) An applicant for annual renewal of a
				  subdealer's license shall pay a fixed fee of $50.
The provisions of this §
												150.21 amended under the Milk
						Marketing Fee Act (31 P.S. §
													§
													700k-1-700k-10.1).
This section cited in 7 Pa. Code §
												150.22 (relating to
						quart-equivalent fee); and 7 Pa. Code §
												150.23 (relating to time for
						payment of fees).
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 150 - MILK MARKETING FEES › LICENSE FEES OF MILK SUBDEALERS › Section 150.22 - Quart-equivalent fee

Current through Register Vol. 54, No. 28, July 13, 2024
(a) In addition to
				  the fixed fee imposed under §
										150.21(b)
				  (relating to fixed fees), an applicant for annual renewal of a subdealer's
				  license shall pay an annual quart-equivalent fee calculated by dividing the
				  total quarts of milk sold during the previous calendar year by the number of
				  months in which the subdealer engaged in business. The Board will assess the
				  fee in accordance with the following schedule:
Ave. Qts. Sold Per Month
Annual Fee
1-29,999
$ 62.50
30,000-59,999
125.00
60,000-119,999
187.50
120,000-149,999
200.00
150,000-199,999
312.50
200,000-299,999
375.00
300,000-399,999
500.00
400,000-599,999
625.00
600,000-799,999
1000.00
800,000-999,999
1500.00
1,000,000 and over
1750.00
(b)
				  As used in subsection (a), "quarts" means the total volume of milk for which
				  the Board sets a price expressed in quart equivalents.
The provisions of this §
												150.22 amended under the Milk
						Marketing Fee Act (31 P.S. §
													§
													700k-1-700k-10.1).
This section cited in 7 Pa. Code §
												150.23 (relating to time for
						payment of fees).
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 150 - MILK MARKETING FEES › LICENSE FEES OF MILK SUBDEALERS › Section 150.23 - Time for payment of fees

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A
				  new applicant for a subdealer's license shall pay the fixed fee imposed under
				  §
										150.21(a)
				  (relating to fixed fees) when the applicant submits the milk dealer/subdealer
				  license application.
(b) An
				  applicant for renewal of a subdealer's license shall pay the fixed fees imposed
				  under §
										150.21(b) and the
				  quart-equivalent fee imposed under §
										150.22 (relating to
				  quart-equivalent fee) when the applicant submits the milk dealer/subdealer
				  license renewal application.
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 150 - MILK MARKETING FEES › LICENSE FEES OF MILK HAULERS › Section 150.51 - Fixed fees

Current through Register Vol. 54, No. 28, July 13, 2024
A new applicant for a milk hauler's license and an
					 applicant for annual renewal of a milk hauler's license shall pay a fixed fee
					 of $35.
The provisions of this §
												150.51 amended under the Milk
						Marketing Fee Act (31 P.S. §
													§
													700k-1-700k-10.1).
This section cited in 7 Pa. Code §
												150.52 (relating to hundredweight
						fee); and 7 Pa. Code §
												150.53 (relating to time for and
						manner of payment of fees).
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 150 - MILK MARKETING FEES › LICENSE FEES OF MILK HAULERS › Section 150.52 - Hundredweight fee

Current through Register Vol. 54, No. 28, July 13, 2024
In addition to the fixed fee imposed under §
										150.51 (relating to fixed fees), a
					 milk hauler shall pay a fee of $.005 per hundredweight for milk hauled during
					 the license year. The fee shall apply to:
(1) Milk picked up at a producer's farm
				  located in this Commonwealth and delivered to a milk dealer located in this
				  Commonwealth.
(2) Milk picked up at
				  a producer's farm located outside this Commonwealth and delivered to a milk
				  dealer located in this Commonwealth.
(3) Milk picked up at a producer's farm
				  located in this Commonwealth and delivered to a milk dealer located outside
				  this Commonwealth.
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 150 - MILK MARKETING FEES › LICENSE FEES OF MILK HAULERS › Section 150.53 - Time for and manner of payment of fees

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A new applicant for a milk hauler's
				  license and an applicant for renewal of a milk hauler's license shall pay the
				  fixed fee imposed under §
										150.51 (relating to fixed fees)
				  when the applicant files the license application, Form PMMB-77B or Form PMMB-77
				  (available from the Board Office or website).
(b) Payment of the hundredweight fee shall be
				  remitted by a licensed milk hauler in full to be received in the office of the
				  Board by the 30th day of the month immediately succeeding the month in which
				  the milk was hauled or the nearest business day thereafter (March 1 for January
				  reports). The payment shall accompany the Milk Hauler's Monthly Report, Form
				  PMMB-79 (available from the Board Office or website), which is also due on that
				  date.
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 150 - MILK MARKETING FEES › CERTIFICATION FEES OF MILK TESTERS › Section 150.61 - Examination fee

Current through Register Vol. 54, No. 28, July 13, 2024
The fee to take the Board-approved examination for a
					 certificate of proficiency in milk testing is $30, payable when the examination
					 is taken. The examination fee is not refundable and may not be applied toward
					 payment of the fixed fees in §
										150.62 (relating to fixed fees for
					 new and renewed certificates).
The provisions of this §
												150.61 amended under the Milk
						Marketing Fee Act (31 P.S. §
													§
													700k-1-700k-10.1).
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 150 - MILK MARKETING FEES › CERTIFICATION FEES OF MILK TESTERS › Section 150.62 - Fixed fees for new and renewed certificates

Current through Register Vol. 54, No. 28, July 13, 2024
A new applicant for a milk tester's certificate and an
					 applicant for renewal of a milk tester's certificate shall pay a fee of $25,
					 which shall accompany the milk tester certificate application (available from
					 the Board Office or website).
The provisions of this §
												150.62 amended under the Milk
						Marketing Fee Act (31 P.S. §
													§
													700k-1-700k-10.1).
This section cited in 7 Pa. Code §
												150.61 (relating to examination
						fee).
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 150 - MILK MARKETING FEES › CERTIFICATION FEES OF MILK WEIGHERS AND SAMPLERS › Section 150.71 - Examination fee

Current through Register Vol. 54, No. 28, July 13, 2024
The fee to take the Board-approved examination for a
					 certificate of proficiency in milk weighing and sampling is $30, payable when
					 the examination is taken. The examination fee is not refundable and may not be
					 applied toward payment of the fixed fees in §
										150.72 (relating to fixed fees for
					 new and renewed certificates).
The provisions of this §
												150.71 amended under the Milk
						Marketing Fee Act (31 P.S. §
													§
													700k-1-700k-10.1).
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 150 - MILK MARKETING FEES › CERTIFICATION FEES OF MILK WEIGHERS AND SAMPLERS › Section 150.72 - Fixed fees for new and renewed certificates

Current through Register Vol. 54, No. 28, July 13, 2024
A new applicant for a milk weigher and sampler's
					 certificate and an applicant for renewal of a milk weigher and sampler's
					 certificate shall pay a fee of $25, which shall accompany the milk
					 weigher/sampler certificate application (available from the Board Office or
					 website).
The provisions of this §
												150.72 amended under the Milk
						Marketing Fee Act (31 P.S. §
													§
													700k-1-700k-10.1).
This section cited in 7 Pa. Code §
												150.71 (relating to examination
						fee).
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 150 - MILK MARKETING FEES › OTHER FEES › Section 150.81 - Transfer fee

Current through Register Vol. 54, No. 28, July 13, 2024
The fee to transfer a license under section 407 of the act
					 (31
					 P. S. §
											700j-407) is
					 $50.
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 150 - MILK MARKETING FEES › OTHER FEES › Section 150.82 - Fees for copying and certifying Board documents

Current through Register Vol. 54, No. 28, July 13, 2024
Fees for providing copies of, or for certification of,
					 Board documents will be in an amount that will fully offset the costs incurred
					 by the Board in providing the documents or certification.
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 151 - SECURITY FUNDS, BONDING AND ALTERNATIVE SECURITY › Section 151.1 - Written agreements by cooperatives

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A cooperative shall submit copies of its
				current standard marketing agreements to the Board by October 15,
				1980.
(b) A cooperative shall
				submit new member marketing agreements and amendments to existing member
				marketing agreements and contracts with other qualified cooperatives to the
				Board at least 15 days prior to the effective date of an agreement. The Board
				will act to approve or disapprove the contracts at its next regularly scheduled
				public meeting following submission of the agreements. A disapproval of an
				agreement shall be communicated to the cooperative in question together with
				reasons for the disapproval.
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 151 - SECURITY FUNDS, BONDING AND ALTERNATIVE SECURITY › Section 151.2 - Payments to the Milk Producers' Security Fund

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Payment of $.01 per hundredweight as
				required by section 6(a) of the Milk Producers' and Cooperative Security Funds
				Act (31 P. S. §
										625.6(a)) (Repealed) shall
				be computed on the basis of milk received during each calendar month beginning
				with milk received during the month of October 1980.
(b) Payment of $.01 per hundredweight shall
				be remitted by each dealer in full so as to be received in the office of the
				Board by the 25th day of the month immediately succeeding the month in which
				the milk was purchased.
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 151 - SECURITY FUNDS, BONDING AND ALTERNATIVE SECURITY › Section 151.3 - Notice to member of cooperatives, associations, or producers concerning right to opt out of Producers' Security Fund

Current through Register Vol. 54, No. 28, July 13, 2024
Notice to members of a cooperative or association of
				  producers as required by section 6(d) of the Milk Producers' and Cooperative
				  Security Funds Act (31 P. S. §
										625.6(d)) shall be in the
				  following form:
Click to
				  view image
Click to
				  view image
Pennsylvania Code › Title 7 - AGRICULTURE › Part VI - Milk Marketing Board › Chapter 151 - SECURITY FUNDS, BONDING AND ALTERNATIVE SECURITY › Section 151.4 - Initial retroactive payments to Milk Producers' Security Fund

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A milk dealer
				who at the inception of the Milk Producers' Security Fund elects to make
				payments to that fund shall make payments for milk received during the months
				of July, August and September 1980. These payments shall be sent so as to be
				received by the Board on or before November 22, 1980.
(b) A milk dealer not licensed on July 10,
				1980 who, subsequent to that date, applies for a license and elects to
				participate in the Milk Producers' Security Fund shall make an additional
				payment in addition to the dealer's regular monthly payments, calculated by
				multiplying the payment for the first full calendar month of operation by
				three. The payment shall be received by the Board no later than the 25th day of
				the third full calendar month of operation by the dealer. The new dealer shall
				make regular monthly payments on the 25th day of each month as provided by this
				chapter for other dealers.