§ 2-7-6 - Tonnage reports, tonnage fees.
SECTION 2-7-6
§ 2-7-6 Tonnage reports, tonnage fees.– (a) There shall be paid to the department of environmental management for allcommercial fertilizers distributed in this state a tonnage fee at the rate offifteen cents (15¢) per ton: provided, that sales or exchanges betweenmanufacturers are exempted. Tonnage fees of less than one dollar ($1.00) arewaived. All registration and tonnage fees received by the director under theprovisions of this chapter shall be deposited into the general fund as generalrevenue.
(b) Every person who distributes a commercial fertilizer inthis state shall file with the director, on forms furnished by the director, anannual tonnage report, under oath, for the twelve (12) month period ending June30th. The report shall set forth the net tons of each grade of commercialfertilizer distributed in this state during the twelve (12) month period.
(c) The tonnage report and tonnage fee are due on or beforeJuly 15th following the close of the annual period. The tonnage fee is at therate stated in subsection (a).
(d) If the tonnage report is not filed and/or the tonnage feenot made on or before August 1st, following the close of the annual period, acollection fee amounting to ten percent (10%) (ten dollars ($10.00) minimum) ofthe amount shall be assessed against the registrant, and the amount of fees dueshall constitute a debt and become the basis of a judgment against theregistrant. The director, however, in his or her discretion, may grant areasonable extension of time. No information furnished the director under thissection shall be disclosed in a way as to divulge the operation of any person.
(e) When more than one person is involved in the distributionof a commercial fertilizer, the last person who has the fertilizer registeredand who distributes to a non-registrant (dealer or consumer) is responsible forreporting and paying the tonnage fee, unless the report and payment is made bya prior distributor of a fertilizer.
(f) All moneys for the commercial fertilizer program shall bemade available to the director for the following purposes:
(1) To support the feed and fertilizer testing laboratory forthe testing and analysis of commercial fertilizers distributed within thisstate for the expressed purpose of detection of deficiency; and
(2) For payment of ancillary services, personnel andequipment incurred in order to carry out the purposes of quality assurancedefined by this chapter.