Tenn. Comp. R. & Regs. 0080-05-15-.07 - LICENSE FEES AND TONNAGE REPORTS

(1) Annual statement. Every person required to have an agricultural liming material license shall file with the department on or before July 1 an annual statement indicating the number of net tons of agricultural liming materials the person distributed in the state during the previous calendar year (January 1 - December 31).

(2) License fee. Every person required to have an agricultural liming material license shall pay an annual license fee based on the weight of the materials distributed in the state during the previous calendar year (January 1 - December 31), as reported in the annual statement. The fee shall be determined by dividing the total tons of liming materials distributed by 1,000 tons and multiplying the dividend by a Tier 3 fee under T.C.A. § 43-1-703(f). In no event shall any manufacturer pay less than a Tier 3 fee under T.C.A. § 43-1-703(f) for an annual license under this chapter.

Notes

Tenn. Comp. R. & Regs. 0080-05-15-.07

New rule filed March 24, 2016; effective June 22, 2016. Amendments filed March 30, 2017; effective 6/28/2017.

Authority: T.C.A. §§ 4-3-203, 43-1-703, 43-11-405, and 43-11-410.