Section 431:6

    431:6 Inspection Fees and Tonnage Reports. –
I. There shall be paid to the commissioner for all fertilizers distributed in this state to nonregistrants an inspection fee on each ton of fertilizer sold in a manner and at a fee prescribed by the commissioner by rules; provided, that sales or exchanges between importers, manufacturers, distributors, or registrants are exempted.
II. Every registrant who distributes fertilizer in the state shall file with the commissioner a semiannual statement for the reporting period setting forth the number of net tons of each fertilizer so distributed in this state during such period. The report shall be due on or before 30 days following the close of the filing period and upon filing such statement the registrant shall pay an inspection fee. If the tonnage report is not filed and the payment of inspection fees is not made within 30 days after the end of the specified filing period, a collection fee, amounting to 10 percent (minimum $10) of the amount due, shall be assessed against the registrant and added to the amount due.
III. When more than one person is involved in the distribution of a fertilizer, the last person who has the fertilizer registered and who distributed to a nonregistrant dealer or consumer is responsible for reporting the tonnage and paying the inspection fee, unless the report and payment is made by a prior distributor of the fertilizer.
IV. Fees collected under this section shall be deposited with the state treasurer into the general fund as unrestricted revenue.
V. No information furnished the commissioner under this section shall be disclosed in such a way as to divulge the operation of any person.

Source. 1985, 72:1. 1995, 233:1, eff. Jan. 1, 1996.