The amount of the annual registration fee due will be based on the tonnage custom mixed during the preceding 12 calendar months, commencing with July 1 and ending June 30. The registration fee shall be due as of July 1 each year and payment shall be made not later than July 31 of that year. The initial application for registration shall be based on tonnage sold in the period mentioned, from the applicant's best available records, and the applicant shall certify that the tonnage shown in the application is correct to the best of his knowledge.
2 Miss. Code. R. 1-3-03-107.03