ATCP 99.13(1)(a)(a) The grain dealer paid the full amount of the assessment, including any late payment penalties that apply under s. 126.15 (7) (d), Stats. ATCP 99.13(1)(c)(c) The assessment was based on the grain dealer’s financial statement for the fiscal year in which the merger or acquisition under par. (b) took effect. ATCP 99.13(1)(d)(d) The grain dealer’s financial statement, for the fiscal year in which the merger or acquisition under par. (b) took effect, caused the sum of the grain dealer’s current ratio assessment rate under s. 126.15 (2), Stats., and debt to equity ratio assessment rate under s. 126.15 (4), Stats., to increase by at least 100% compared to the preceding license year. ATCP 99.13(1)(e)(e) The grain dealer’s annual financial statements, for the fiscal years immediately preceding and immediately following the fiscal year in which the merger or acquisition under par. (b) took effect, show positive equity, a current ratio of at least 1.25 to 1.00 and a debt to equity ratio of no more than 3.0 to 1.0. ATCP 99.13(1)(f)(f) In the license year immediately following the license year for which the grain dealer paid the assessment, the sum of the grain dealer’s current ratio assessment rate under s. 126.15 (2), Stats., and debt to equity assessment rate under s. 126.15 (4), Stats., declines by at least 50% compared to the license year for which the grain dealer paid the assessment. ATCP 99.13(1)(g)(g) The grain dealer requests the refund in writing, by September 1 of the grain dealer’s next license year. ATCP 99.13(2)(2) Refund amount. The amount of the refund under sub. (1) shall equal 75% of the difference between the assessment amount paid by the grain dealer and the assessment amount required of the grain dealer in the next license year. ATCP 99.13(3)(3) Refund paid as credit against next year’s assessment. ATCP 99.13(3)(a)(a) The department shall pay the refund under sub. (1) as a credit against the grain dealer’s assessment for the next license year. The department shall apportion the credit, pro rata, against the quarterly assessment installments required of the grain dealer under s. 126.15 (7), Stats., in that next license year. If the credit exceeds the total assessment required of the grain dealer in that next license year, the department shall credit the balance in the same fashion against assessments required of the grain dealer in subsequent consecutive license years, except that the department may not grant a credit in more than 4 subsequent license years. ATCP 99.13(3)(b)(b) The department may not pay any refund under sub. (1), except in the manner prescribed in par. (a). The department may not pay the refund to any person other than the grain dealer who paid the original assessment on which the refund is given. ATCP 99.13 HistoryHistory: Emerg. cr. eff. 1-29-04; CR 04-030: cr. Register September 2004 No. 585, eff. 10-1-04. ATCP 99.135ATCP 99.135 Reduced fund assessment for contributing grain dealers who also maintain security. ATCP 99.135(1)(1) Voluntary security. A licensed grain dealer may at any time file security with the department, regardless of whether the grain dealer is required to file security. Except as provided in sub. (2), a voluntary security filing under this subsection does not relieve a grain dealer of any other obligation to file security or pay fund assessments. ATCP 99.135 NoteNote: A grain dealer who files voluntary security under sub. (1) may be eligible for a reduction in fund assessments under sub. (2), and may be able to make a more favorable disclosure to producers under s. ATCP 99.14 (2). ATCP 99.135(2)(2) Reduced assessment. If, for the duration of a license year, a contributing grain dealer maintains security under sub. (1) in an amount that is at least equal to the grain dealer’s estimated default exposure less the maximum fund reimbursement amount, the contributing grain dealer’s annual fund assessment under s. ATCP 99.126 (1) for that year is reduced by an amount that is determined as follows: ATCP 99.135(2)(a)(a) Subtract the maximum fund reimbursement from the grain dealer’s estimated default exposure. ATCP 99.135(2)(b)(b) Divide the result in par. (a) by the grain dealer’s estimated default exposure. ATCP 99.135 HistoryHistory: Emerg. cr. eff. 4-29-04; CR 04-030: cr. Register September 2004 No. 585, eff. 10-1-04; CR 05-068: r. and recr. (1), am. (2) (intro.) Register April 2006 No. 604, eff. 5-1-06; CR 07-073: am. (2) (intro.), (c) and (d) Register December 2008 No. 636, eff. 1-1-09; correction in (2) (intro.) made under s. 13.92 (4) (b) 7., Stats., Register June 2011 No. 666. ATCP 99.14ATCP 99.14 Grain dealer; disclosure to producers. ATCP 99.14(1)(1) Disclosure required. A grain dealer shall make a disclosure under sub. (2) to every grain producer and producer agent from whom the grain dealer procures producer grain in this state. The grain dealer shall make the disclosure, in the form prescribed under sub. (2), in a written document given to the producer or producer agent. The disclosure shall be clear and conspicuous, and shall be set apart from every other writing. The grain dealer shall make the disclosure to a producer or producer agent at all of the following times: ATCP 99.14(1)(a)(a) The first time the grain dealer procures producer grain from that producer or producer agent. ATCP 99.14(1)(b)(b) The first time the grain dealer procures producer grain from that producer or producer agent during each license year. ATCP 99.14(1)(c)(c) The first time the grain dealer procures producer grain from that producer or producer agent following a change in circumstances that requires a different disclosure statement under sub. (2). ATCP 99.14(2)(2) Form of disclosure. A disclosure under sub. (1) shall consist of a verbatim copy of one of the following statements, as applicable: ATCP 99.14(2)(a)(a) The following statement if the grain dealer’s estimated default exposure is equal to or less than the sum of the maximum fund reimbursement amount and any security amount the grain dealer has on file with the department: IMPORTANT NOTICE