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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.
History: 1989 c 326 art 6 s 24; 1997 c 216 s 28; 2000 c 477 s 19

Official Publication of the State of Minnesota
Revisor of Statutes