Ala. Admin. Code r. 80-1-6-.13

Current through Register Vol. 43, No. 1, October 31, 2024

Section 80-1-6-.13 - Reporting Of Fertilizer Sales

(a) Before any person sells or offers for sale any commercial fertilizer in this state for use herein or before any person sells such fertilizer for importation into this state for use herein where such person is required to comply with the labeling requirements of Section 2-22-7, such person shall apply for and obtain from the commissioner a license authorizing the sale of commercial fertilizer. The application for a license shall be accompanied by the fee required by subsection (b) of this section and shall be on forms furnished by the Commissioner, which forms shall contain certain information as is necessary for the issuance of the license. All such licenses shall expire on September 30, the end of the fiscal year for which they are issued, and shall be renewed annually as of October 1, upon payment of the required license fee.

(b) The license fee shall be based upon the number of tons of commercial fertilizer sold in or for importation into the state for use therein during the preceding 12-month period which ends on June 30. The amount of the license fee shall be based upon the following schedule:

Tons Sold License Fee Less than 100 tons ................................. $ 30.00 100 tons or more but less than 1,000 tons .......... $ 60.00 1,000 tons or more but less than 5,000 tons ........ $120.00

5,000 tons or more but less than 10,000 tons ....... $175.00

10,000 tons or more but less than 25,000 tons ...... $250.00

25,000 tons or more but less than 50,000 tons ...... $325.00

50,000 tons or more but less than 75,000 tons ...... $400.00

75,000 tons or more but less than 100,000 tons ..... $500.00 100,000 tons or more ............................... $750.00

If the license fee is not paid within a period of 30 days after the due date, a delinquent penalty of 10 percent of the amount due (minimum $10.00) shall be added to the license fee. The license fee due under this subsection and delinquent penalty shall constitute a debt and become the basis of judgment against the person required to obtain the license if not paid by such person as required in this subsection. The amount of the license fee required to be paid by persons not previously selling commercial fertilizer in or for importation into this state shall be the minimum fee of $30.00, which license shall also expire on September 30 following the date of issuance, at which time said license shall be renewable in accordance with subsection (a) of this rule.

Ala. Admin. Code r. 80-1-6-.13

Filed April 19, 1982. Amended: Filed August 16, 2004; effective September 20, 2004. Amended: Filed August 10, 2011; effective September 14, 2011.

Authors: Charles H. Barnes, John P. Hagood, Robert J. Russell

Statutory Authority:Code of Ala. 1975, § 2-22-20.