1997 Minnesota Statutes

     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) 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.  

    (c) The report is due on or before the last day of the 
 month following the close of each reporting period of each 
 calendar year.  

    (d) 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.  

    HIST: 1989 c 326 art 6 s 24; 1997 c 216 s 28