1. The Commission shall, not later than January 15 of each year, charge and collect from each person who grazed cattle or sheep on grazing lands during the preceding calendar year a fee of 10 cents for each animal unit month that the person was authorized by the United States Forest Service or the Bureau of Land Management to use during the immediately preceding year. 2. A person who pays the fee required by this section may, not earlier than January 15 of each year and not later than February 15 of that year, apply to the Commission for a refund of the fee paid for the immediately preceding year. The application must be submitted on a form prescribed by the Commission. Upon receipt of the request and after determining that the fee has been paid by the person requesting the refund, the Commission shall, within 60 days after making that determination, refund to that person an amount equal to the fee paid by the person. 3. As used in this section, animal unit month means the amount of forage required to sustain one cow or its equivalent for 1 month.
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