18C.421 Distributor's tonnage report.
Subdivision 1. Semiannual statement. (a) Each licensed distributor of fertilizer and each registrant of a specialty fertilizer, soil amendment, or plant amendment must file a semiannual statement for the periods ending December 31 and June 30 with the commissioner on forms furnished by the commissioner stating the number of net tons and grade of each raw fertilizer material distributed or the number of net tons of each brand or grade of fertilizer, soil amendment, or plant amendment distributed in this state during the reporting period.
(b) Tonnage reports are not required to be filed with the commissioner from licensees who distributed fertilizer solely by custom application.
(c) A report from a licensee who sells to an ultimate consumer must be accompanied by records or invoice copies indicating the name of the distributor who paid the inspection fee, the net tons received, and the grade or brand name of the products received.
(d) The report is due on or before the last day of the month following the close of each reporting period of each calendar year.
(e) The inspection fee at the rate stated in section 18C.425, subdivision 6, must accompany the statement.
Subd. 2. Additional reports. The commissioner may by rule require additional reports for the purpose of gathering statistical data relating to fertilizer, soil amendments, and plant amendments distribution in the state.
Subd. 3. Late report and fee penalty. (a) If a distributor does not file the semiannual statement or pay the inspection fees by 31 days after the end of the reporting period, the commissioner shall assess a penalty of the greater of $25 or ten percent of the amount due against the licensee or registrant.
(b) The fees due, plus the penalty, may be recovered in a civil action against the licensee or registrant.
(c) The assessment of the penalty does not prevent the commissioner from taking other actions as provided in this chapter.
Subd. 4. Responsibility for inspection fees. If more than one person is involved in the distribution of a fertilizer, soil amendment, or plant amendment, the distributor who imports, manufactures, or produces the fertilizer or who has the specialty fertilizer, soil amendment, or plant amendment registered is responsible for the inspection fee on products produced or brought into this state. The distributor must separately list the inspection fee on the invoice to the licensee. The last licensee must retain the invoices showing proof of inspection fees paid for three years and must pay the inspection fee on products brought into this state before July 1, 1989, unless the reporting and paying of fees have been made by a prior distributor of the fertilizer.
Subd. 5. Verification of statements. The commissioner may verify the records on which the statement of tonnage is based.