2005 Idaho Code - 22-608 — INSPECTION FEES

                                  TITLE  22
                         AGRICULTURE AND HORTICULTURE
                                  CHAPTER 6
                            COMMERCIAL FERTILIZERS
    22-608.  INSPECTION FEES. (1) There shall be paid to the department for
all fertilizers sold or distributed in this state in quantities of more than
twenty-five (25) pounds an inspection fee at the rate of fifteen cents (15¢)
per ton.
    (2)  Every registrant who distributes fertilizer in the state shall file
with the department a semiannual statement for the reporting period setting
forth the number of net tons of each fertilizer so distributed in this state
during such period. The statement is due on or before thirty (30) days
following the close of the filing period. Upon filing the statement, the
registrant shall pay the inspection fee at the rate provided in this section.
If the tonnage report is not filed and the inspection fee is not paid within
thirty (30) days after the end of the specified filing period, a collection
fee of ten percent (10%) of the amount due, or twenty-five dollars ($25.00),
whichever is greater, shall be assessed against the registrant and added to
the amount due.
    (3)  When more than one (1) person is involved in the distribution of a
fertilizer, the last person who has the fertilizer registered or who has
distributed the fertilizer to a nonregistrant, 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 of the fertilizer. The
registrant has the ultimate responsibility for the payment of inspection fees.
    (4)  Records of the number of net tons of each fertilizer so distributed
in this state shall be maintained for a period of five (5) years. The director
shall have the right to examine such records to verify the reported tonnage of
fertilizer distributed in this state.
    (5)  A minimum inspection fee shall be five dollars ($5.00) per reporting
period.
    (6)  On individual packages of fertilizer containing twenty-five (25)
pounds or less there shall be paid, in lieu of the inspection fee, an annual
registration fee  of twenty-five dollars ($25.00) for each separately
identifiable product of each brand sold or distributed. Where a person
distributes fertilizer in packages of twenty-five (25) pounds or less and in
packages of over twenty-five (25) pounds, the annual fee shall apply only to
that portion distributed in packages of twenty-five (25) pounds or less.
    (7)  Fees so collected shall be used for the payment of the costs of
inspection, sampling and analysis, and other expenses  necessary for the
administration of this chapter.