- A. An inspection fee of sixty-five ($0.65) cents per ton of which thirty cents ($0.30) per ton shall be forwarded directly to a special Soil Fertility Research Account in the Plant and Soil Sciences Department of the Division of Agricultural Sciences and Natural Resources at Oklahoma State University for the sole purpose of conducting soil fertility research involving groundwater protection from plant food nutrients. Oklahoma State University shall present an annual report to the Agriculture Committees of the Legislature on the use of the special Soil Fertility Research Account Fund.
- B. Each registrant distributing commercial fertilizer in this state shall file with the State Board of Agriculture not later than the last day of January, April, July, and October of each year, a quarterly statement under oath, setting forth the number of net tons of commercial fertilizer distributed during the preceding three (3) calendar months. The inspection fee and tonnage report shall be due within thirty (30) days following the close of the filing period and upon return of the statement the licensee shall pay the inspection fee. If no fertilizer was sold or distributed in this state for the quarter, the registrant shall submit a statement reflecting that information and shall remit a minimum fee of Five Dollars ($5.00). If the inspection fee and tonnage report is not filed and the payment of inspection fee is not made within thirty (30) days after the end of the specified filing period, a collection fee of ten percent (10%) of the inspection fee due or a minimum Five Dollars ($5.00), shall be assessed and added to the amount due.
- C. Sales or exchanges between importers, manufacturers, distributors, registrants, or licensees are exempt.
- D. When more than one person is involved in the distribution of a fertilizer, the last person who distributed the fertilizer to a dealer or consumer is responsible for reporting the tonnage and paying the inspection fee, unless the report and payment is made by a prior distributor or manufacturer of the fertilizer.
- E. If the Board finds any deficient inspection fees due as a result of an audit of the records of any person subject to the provisions of the Oklahoma Fertilizer Act, the Board shall assess a penalty fee of ten percent (10%) of the amount due, with a maximum not to exceed Two Thousand Dollars ($2,000.00) or a minimum of One Hundred Dollars ($100.00) whichever is greater. The audit penalty shall be added to the deficient inspection fees due and payment shall be made within thirty (30) days of notice of the deficiency.
Laws 2000, SB 1424, c. 367, § 109, emerg. eff. June 6, 2000.