Ariz. Admin. Code § R3-3-803 - Tonnage Reports; Inspection Fee
A. Quarterly
tonnage reports and inspection fee.
1. The
inspection fee for all commercial fertilizers, including specialty fertilizers,
sold or distributed in Arizona is 25¢ per ton. The tonnage shall be
rounded to the nearest whole ton.
2. Any applicant applying for and receiving a
new license after March 15, June 15, September 15, or December 15 is not
required to file a quarterly tonnage report for the quarter in which the
license application is issued. Any commercial fertilizer distributed in the
final two weeks of the initial application quarter shall be included on the
next full quarterly report. Any person who distributed commercial fertilizer
without a license as required under A.R.S. §
3-272 shall pay all past due
inspection fees and late penalties before a license is issued.
3. Any licensee not estimating annual tonnage
shall file the following information on a quarterly statement provided by the
Department no later than the last day of January, April, July, and October of
each year for the preceding calendar quarter and pay the inspection fees and
any penalties, if applicable:
a. If the
inspection fee is being passed on to the purchaser:
i. The assigned number and name of the
currently licensed company;
ii. The
commercial fertilizer by code or grade;
iii. The amount of commercial fertilizer in
whole tons;
iv. The name, title,
telephone number, and signature of the licensee or the licensee's authorized
representative; and
v. The date of
the report.
b. If the
licensee pays tonnage fees for the distribution of a commercial fertilizer:
i. The grade;
ii. The amount of commercial fertilizer
distribution by county;
iii. If the
commercial fertilizer is dry, whether it is a bulk agricultural product, a
bagged agricultural product, or a non-agricultural product;
iv. If the commercial fertilizer is liquid,
whether it is an agricultural or non-agricultural product;
v. The name, title, telephone number, and
signature of the licensee or the licensee's authorized representative;
and
vi. The date of the
report.
B. Estimated tonnage report. A licensee may
estimate the annual fertilizer material tonnage if it is 400 tons or less per
year and the licensee does not pass the inspection fee responsibility to the
purchaser.
1. The licensee shall submit the
estimated annual commercial fertilizer tonnage report to the Department with
the annual inspection fee no later than July 31 of each year. The tonnage
report shall contain:
a. The estimated tonnage
of commercial fertilizer to be distributed;
b. The grade;
c. The amount of distribution by
county;
d. If the commercial
fertilizer is dry, whether it is a bulk agricultural product, a bagged
agricultural product, or a non-agricultural product;
e. If the commercial fertilizer is liquid,
whether it is an agricultural or non-agricultural product;
f. The name, title, telephone number, and
signature of the licensee or the licensee's authorized representative;
and
g. The date of the
report.
2. The licensee
shall submit the inspection fee according to subsection (A)(1), which shall be
for the amount declared in subsection (B)(1)(a), but not less than $8 per year.
The fee must be included with the annual tonnage report submitted to the
Department no later than July 31 of each year. Adjustments for overestimates or
underestimates for a licensee with 400 tons or less of actual tonnage sales
shall be made on the next year's estimating form. Adjustments of underestimates
of licensees with actual tonnage sales more than 400 tons shall be made no
later than July 31 of each year.
3.
The licensee shall verify the accuracy of the previous year's tonnage estimates
to actual tonnage sales and submit the tonnage verification no later than July
31 of each year.
4. Overestimation
of tonnage.
a. The Department shall not
refund any inspection fee based on an overestimation if the licensee does not
re-license in the subsequent year;
b. If a licensee applies for a license in the
subsequent year, the Department shall apply any overestimation to the
subsequent year's tonnage fees.
C. During fiscal year 2011, notwithstanding subsection (A)(1),
the inspection fee for all commercial fertilizers, including specialty
fertilizers, sold or distributed in Arizona is $0.10 per ton. The tonnage must
be rounded to the nearest whole ton.
Notes
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