§ 106-92.8. Tonnage fees: reporting system. - North Carolina Statutes

§ 106‑92.8. Tonnage fees: reporting system.

For the purpose of defraying expenses connected with the registration,inspection and analysis of the materials coming under this Article, eachmanufacturer or registrant shall pay to the Department of Agriculture andConsumer Services tonnage fees in addition to registration fees as follows: foragricultural liming material, ten cents (10¢) per ton; for landplaster, tencents (10¢) per ton; excepting that these fees shall not apply to materialswhich are sold to fertilizer manufacturers for the sole purpose for use in themanufacture of fertilizer or to materials when sold in packages of 10 pounds orless.

Any manufacturer, importer, jobber, firm, corporation or person whodistributes materials coming under this Article in this State shall makeapplication for a permit to report the materials sold and pay the tonnage feesas set forth in this section.

The Commissioner of Agriculture shall grant such permits on thefollowing conditions: The applicant's agreement that he will keep such recordsas may be necessary to indicate accurately the tonnage of liming materials,etc., sold in the State and his agreement for the Commissioner or thisauthorized representative to examine such records to verify the tonnage statement.The registrant shall report quarterly and pay the applicable tonnage feesquarterly, on or before the tenth day of October, January, April, and July ofeach year. The report and payment shall cover the tonnage of liming materials,etc., sold during the preceding quarter. The report shall be on forms furnishedby the Commissioner. If the report is not filed and the tonnage fees paid bythe last day of the month in which it is due, or if the report be false, theamount due shall bear a penalty of ten percent (10%) which shall be added tothe tonnage fees due. If the report is not filed and the tonnage fees paidwithin 60 days of the date due, or if the report or tonnage be false, theCommissioner may revoke the permit and cancel the registration. (1979, c. 590; 1997‑261, s. 109.)