Cal. Food & Agric. Code § 71026

“Handler” means any person who is engaged in this state in the business of marketing rice who handles 100,000 hundredweight or more of rough or “paddy” rice, or the equivalent amount of milled rice during a marketing season. It is the Legislature’s intent that this provision be construed so that every person engaged in the handling of 100,000 hundredweight or more of rice produced in California is subject to assessment pursuant to this chapter.