(a) For the purpose ofdefraying expenses on the inspection and of otherwise determining the value ofcommercial fertilizers in this State, there shall be paid to the Department ofAgriculture and Consumer Services a charge of fifty cents (50¢) per ton on allcommercial fertilizers other than packages of five pounds or less. Inspectionfees shall be paid on all tonnage distributed into North Carolina to any personnot having a valid reporting permit. On individual packages of five pounds orless there shall be paid in lieu of the tonnage fee an annual registration feeof twenty‑five dollars ($25.00) for each brand offered for sale, sold, ordistributed; provided that any per annum (fiscal) tonnage of any brand sold inexcess of one hundred tons may be subject to the charge of fifty cents (50¢)per ton on any amount in excess of one hundred tons as provided herein.Whenever any manufacturer of commercial fertilizer shall have paid the chargesrequired by this section his goods shall not be liable to further tax, whetherby city, town, or county; provided, this shall not exempt the commercialfertilizers from an ad valorem tax.
(b) Reporting System. Each manufacturer, importer, jobber, firm, corporation or person whodistributes commercial fertilizers in this State shall make application to theCommissioner for a permit to report the tonnage of commercial fertilizer soldand shall pay to the North Carolina Department of Agriculture and ConsumerServices an inspection fee of twenty‑five cents (25¢) per ton. TheCommissioner is authorized to require each such distributor to keep suchrecords as may be necessary to indicate accurately the tonnage of commercialfertilizers sold in the State, and as are satisfactory to the Commissioner.Such records shall be available to the Commissioner, or his duly authorizedrepresentative, at any and all reasonable hours for the purpose of making suchexamination as is necessary to verify the tonnage statement and the inspectionfees paid. Each registrant shall report monthly the tonnage sold to non‑registrantson forms furnished by the Commissioner. Such reports shall be made andinspection fees shall be due and payable monthly on the fifteenth of each monthcovering the tonnage and kind of commercial fertilizers sold during the pastmonth. If the report is not filed and the inspection fee paid by the last dayof the month it is due, the amount due shall bear a penalty of ten percent(10%), which shall be added to the inspection fee due. If the report is notfiled and the inspection fee paid within 60 days of the date due, or if thereport or tonnage be false, the Commissioner may revoke the permit. (1947, c. 1086, s. 6; 1949,c. 637, s. 3; 1959, c. 706, ss. 6, 7; 1973, c. 611, s. 5; 1977, c. 303, s. 17;1991, c. 98, s. 2; 1997‑261, s. 109; 2009‑451, s. 11.1.)
(a) For the purpose ofdefraying expenses on the inspection and of otherwise determining the value ofcommercial fertilizers in this State, there shall be paid to the Department ofAgriculture and Consumer Services a charge of fifty cents (50¢) per ton on allcommercial fertilizers other than packages of five pounds or less. Inspectionfees shall be paid on all tonnage distributed into North Carolina to any personnot having a valid reporting permit. On individual packages of five pounds orless there shall be paid in lieu of the tonnage fee an annual registration feeof twenty‑five dollars ($25.00) for each brand offered for sale, sold, ordistributed; provided that any per annum (fiscal) tonnage of any brand sold inexcess of one hundred tons may be subject to the charge of fifty cents (50¢)per ton on any amount in excess of one hundred tons as provided herein.Whenever any manufacturer of commercial fertilizer shall have paid the chargesrequired by this section his goods shall not be liable to further tax, whetherby city, town, or county; provided, this shall not exempt the commercialfertilizers from an ad valorem tax.
(b) Reporting System. Each manufacturer, importer, jobber, firm, corporation or person whodistributes commercial fertilizers in this State shall make application to theCommissioner for a permit to report the tonnage of commercial fertilizer soldand shall pay to the North Carolina Department of Agriculture and ConsumerServices an inspection fee of twenty‑five cents (25¢) per ton. TheCommissioner is authorized to require each such distributor to keep suchrecords as may be necessary to indicate accurately the tonnage of commercialfertilizers sold in the State, and as are satisfactory to the Commissioner.Such records shall be available to the Commissioner, or his duly authorizedrepresentative, at any and all reasonable hours for the purpose of making suchexamination as is necessary to verify the tonnage statement and the inspectionfees paid. Each registrant shall report monthly the tonnage sold to non‑registrantson forms furnished by the Commissioner. Such reports shall be made andinspection fees shall be due and payable monthly on the fifteenth of each monthcovering the tonnage and kind of commercial fertilizers sold during the pastmonth. If the report is not filed and the inspection fee paid by the last dayof the month it is due, the amount due shall bear a penalty of ten percent(10%), which shall be added to the inspection fee due. If the report is notfiled and the inspection fee paid within 60 days of the date due, or if thereport or tonnage be false, the Commissioner may revoke the permit. (1947, c. 1086, s. 6; 1949,c. 637, s. 3; 1959, c. 706, ss. 6, 7; 1973, c. 611, s. 5; 1977, c. 303, s. 17;1991, c. 98, s. 2; 1997‑261, s. 109; 2009‑451, s. 11.1.)
(a) For the purpose ofdefraying expenses on the inspection and of otherwise determining the value ofcommercial fertilizers in this State, there shall be paid to the Department ofAgriculture and Consumer Services a charge of fifty cents (50¢) per ton on allcommercial fertilizers other than packages of five pounds or less. Inspectionfees shall be paid on all tonnage distributed into North Carolina to any personnot having a valid reporting permit. On individual packages of five pounds orless there shall be paid in lieu of the tonnage fee an annual registration feeof twenty‑five dollars ($25.00) for each brand offered for sale, sold, ordistributed; provided that any per annum (fiscal) tonnage of any brand sold inexcess of one hundred tons may be subject to the charge of fifty cents (50¢)per ton on any amount in excess of one hundred tons as provided herein.Whenever any manufacturer of commercial fertilizer shall have paid the chargesrequired by this section his goods shall not be liable to further tax, whetherby city, town, or county; provided, this shall not exempt the commercialfertilizers from an ad valorem tax.
(b) Reporting System. Each manufacturer, importer, jobber, firm, corporation or person whodistributes commercial fertilizers in this State shall make application to theCommissioner for a permit to report the tonnage of commercial fertilizer soldand shall pay to the North Carolina Department of Agriculture and ConsumerServices an inspection fee of twenty‑five cents (25¢) per ton. TheCommissioner is authorized to require each such distributor to keep suchrecords as may be necessary to indicate accurately the tonnage of commercialfertilizers sold in the State, and as are satisfactory to the Commissioner.Such records shall be available to the Commissioner, or his duly authorizedrepresentative, at any and all reasonable hours for the purpose of making suchexamination as is necessary to verify the tonnage statement and the inspectionfees paid. Each registrant shall report monthly the tonnage sold to non‑registrantson forms furnished by the Commissioner. Such reports shall be made andinspection fees shall be due and payable monthly on the fifteenth of each monthcovering the tonnage and kind of commercial fertilizers sold during the pastmonth. If the report is not filed and the inspection fee paid by the last dayof the month it is due, the amount due shall bear a penalty of ten percent(10%), which shall be added to the inspection fee due. If the report is notfiled and the inspection fee paid within 60 days of the date due, or if thereport or tonnage be false, the Commissioner may revoke the permit. (1947, c. 1086, s. 6; 1949,c. 637, s. 3; 1959, c. 706, ss. 6, 7; 1973, c. 611, s. 5; 1977, c. 303, s. 17;1991, c. 98, s. 2; 1997‑261, s. 109; 2009‑451, s. 11.1.)
