State Codes and Statutes

Statutes > Nebraska > Chapter81 > 81-2_162_06

81-2,162.06. Commercial fertilizer and soil conditioner; inspection fee; amount; tonnage report; penalty; confidential information.(1) There shall be paid to the director, for all commercial fertilizers and soil conditioners distributed in this state to the ultimate user, except custom-blended products, an inspection fee at the rate fixed by the director but not exceeding ten cents per ton. The fee shall be paid by the person distributing the product to the ultimate user.(2) Payment of the inspection fee shall be evidenced by a statement made with documents showing that fees corresponding to the tonnage were received by the director.(3) Every person who distributes commercial fertilizer or soil conditioners to the ultimate user in this state shall file, not later than the last day of January and July of each year, a semiannual tonnage report on forms provided by the department setting forth the number of net tons of commercial fertilizer and soil conditioners distributed in this state during the preceding six-month period, which report shall cover the periods from July 1 to December 31 and January 1 to June 30, and such other information as the director shall deem necessary. All persons required to be licensed pursuant to the Nebraska Commercial Fertilizer and Soil Conditioner Act shall file such report regardless of whether any inspection fee is due. Upon filing the report, such person shall pay the inspection fee at the rate prescribed pursuant to subsection (1) of this section. The minimum inspection fee required pursuant to this section shall be five dollars, and no inspection fee shall be paid more than once for any one product.(4) If a person fails to report and pay the fee required by subsection (3) of this section by January 31 and July 31, he or she may be required by the department to pay a penalty of up to twenty-five percent in addition to the fee due if paid during the period of February 1 to February 28 or August 1 to August 31 for the respective delinquency and an additional twenty-five percent penalty thereafter. Failure to make an accurate statement of tonnage or to pay the inspection fee or comply as provided in this subsection shall constitute sufficient cause for the cancellation of all product registrations, licenses, or both on file for such person.(5) No information furnished to the department under this section shall be disclosed in such a way as to reveal the operation of any person. SourceLaws 1955, c. 334, § 6, p. 1041; Laws 1965, c. 8, § 47, p. 117; Laws 1969, c. 791, § 2, p. 2996; Laws 1975, LB 333, § 6; Laws 1977, LB 91, § 3; Laws 1980, LB 889, § 4; Laws 1989, LB 38, § 7; Laws 1992, LB 366, § 29. Annotations"Product" under sections 81-2,162.01 to 81-2,162.07, R.R.S.1943, means the product which is sold in the normal course of business to the ultimate consumer, and consists of the finished product. "Manufacture" means manufacture of the finished product. "Distributes" means distribution of the finished product, and not a mere ingredient. PPG Industries Canada LTD v. Kreuscher, 204 Neb. 220, 281 N.W.2d 762 (1979).