(1) A semiannual statement shall be filed with the State Department of Agriculture by any person who:
(a) Sells or distributes into this state, from foreign or domestic sources, lime products used as an ingredient in the in-state manufacture of a fertilizer, agricultural amendment, agricultural mineral or lime product;
(b) Sells or distributes into this state, from foreign or domestic sources, end-use lime products for use within this state; or
(c) Sells or distributes into this state a lime product composed of ingredients not described under paragraph (a) or (b) of this subsection.
(2) Each person required to file a statement under this section shall file a semiannual statement with the department. The statement shall set forth the total tonnage of lime product sold or distributed into this state during the filing period. There will be two six-month reporting periods, January 1 through June 30 and July 1 through December 31 of each year. Semiannual statements are due within 30 days after the end of each reporting period.
(3) If a person required to file a semiannual statement under subsection (1) of this section does not sell or distribute lime products during a reporting period, the person shall file a statement declaring that no sales or distribution occurred.
(4) If a person does not file a semiannual report required under this section, the department may assess a collection fee of $25.
(5) A person required to file a semiannual statement under this section shall maintain records and a bookkeeping system that accurately indicate the tonnage of lime product sold or distributed into this state. Such records shall be maintained for a period of three years. [2001 c.914 §20]Section: Previous 633.440 633.441 633.445 633.450 633.460 633.461 633.470 633.471 633.475 633.476 633.479 633.480 633.485 633.495 633.500 Next
Last modified: August 7, 2008