(a)A person distributing fertilizer to a nonregistrant consumer in the State annually shall pay the following fees to the Secretary:
(1)a $150.00 minimum tonnage fee;
(2)$0.50 per ton of agricultural fertilizer distributed; and
(3)$30.00 per ton of nonagricultural fertilizer distributed.
(b)Persons distributing fertilizer shall report annually on or before January 15 for the previous year ending December 31 to the Secretary revealing the amounts of each grade of fertilizer and the form in which the fertilizer was distributed within this State. Each report shall be accompanied with payment and written permission allowing the Secretary to examine the person’s books for the purpose of verifying tonnage reports.
(c)No information concerning tonnage sales furnished to the Secretary under
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(a) A person distributing fertilizer to a nonregistrant consumer in the State annually shall pay the following fees to the Secretary:
(1) a $150.00 minimum tonnage fee;
(2) $0.50 per ton of agricultural fertilizer distributed; and
(3) $30.00 per ton of nonagricultural fertilizer distributed.
(b) Persons distributing fertilizer shall report annually on or before January 15 for the previous year ending December 31 to the Secretary revealing the amounts of each grade of fertilizer and the form in which the fertilizer was distributed within this State. Each report shall be accompanied with payment and written permission allowing the Secretary to examine the person’s books for the purpose of verifying tonnage reports.
(c) No information concerning tonnage sales furnished to the Secretary under this section shall be disclosed in such a way as to divulge the details of the business operation to any person unless it is necessary for the enforcement of the provisions of this chapter.
(d) Persons distributing a beneficial substance in the State shall report annually on or before January 15 for the previous year ending December 31 to the Secretary revealing the amounts of each formulation of beneficial substance and the form in which the beneficial substance was distributed within this State. Each report shall include a written authorization allowing the Secretary to examine the person’s books for the purpose of verifying tonnage reports. A beneficial substance is exempt from tonnage fees.
(e) Agricultural limes, including agricultural lime mixed with wood ash, are exempt from the tonnage fees required in this section.
(f) Lime and wood ash mixtures may be registered as agricultural liming materials and guaranteed for potassium or potash, provided that the wood ash totals less than 50 percent of the mixture.
(g)(1) All fees collected under subdivisions (a)(1) and (2) of this section shall be deposited in the special fund created by subsection 364(f) of this title and used in accordance with its provisions.
(2) All fees collected under subdivision (a)(3) of this section shall be deposited in the Agricultural Water Quality Special Fund created under section 4803 of this title.
(h) [Repealed.] (Added 1985, No. 126 (Adj. Sess.), § 1; amended 1999, No. 49, § 108; 2001, No. 143 (Adj. Sess.), § 36a, eff. June 21, 2002; 2003, No. 42, § 2, eff. May 27, 2003; 2015, No. 64, § 10; 2015, No. 149 (Adj. Sess.), § 5, eff. Jan. 1, 2016; 2021, No. 41, § 10; 2025, No. 59, § 1, eff. July 1, 2025.)