§ 3.1-126.5. (Repealed effective October 1, 2008) Report of tonnage; inspection fee; fee for late paymen...
A. By August 1 of each year, each person who distributes liming material to a nonlicensed person shall submit on a form furnished or approved by the Commissioner a tonnage statement for the reporting year July 1 through June 30 of each year setting forth the number of tons of each liming material sold by the distributor for use in each county or city in the Commonwealth; however, each person distributing liming material to a nonlicensed person shall submit to the Commissioner by August 1, 1995, a tonnage statement setting forth the number of tons of liming material sold for use in each county or city in the Commonwealth by the distributor for the period January 1, 1995, through June 30, 1995. Each person distributing liming material in the Commonwealth to a nonlicensed person shall file a statement with the Commissioner and shall pay to the Commissioner an inspection fee of five cents per ton of liming material sold per reporting year. The minimum inspection fee shall be thirty-five dollars per distributor per reporting year; provided that for the period January 1, 1995, through June 30, 1995, the minimum inspection fee shall be seventeen dollars and fifty cents per distributor. If the distributor fails to submit the tonnage statement and pay the inspection fee by August 1 of each year, the Commissioner or his agent shall notify the distributor and grant a grace period of fifteen working days from issuance of notification for the distributor to submit the tonnage statement and to pay the inspection fee without penalty. If the distributor fails to submit the tonnage statement and pay the inspection fee by the time the fifteenth day of the grace period has expired, the distributor shall pay to the Commissioner a late fee of ten percent of the inspection fee, or fifty dollars, whichever is greater, per reporting year in addition to the inspection fee due.
B. Any distributor required to pay an inspection fee under subsection A shall use generally accepted accounting principles that indicate accurately in the distributor's records the tonnage of liming materials sold by the distributor in the Commonwealth. The Commissioner or his agent may inspect the distributor's records which the distributor shall maintain for a period of three years.
C. 1. Except as provided in subdivision 2 of this subsection, any person who distributes to a nonlicensed person shall file the tonnage statement with the Commissioner and pay to the Commissioner the inspection fee.
2. The Commissioner or his agent shall not require the person specified in subdivision 1 of this subsection who distributes liming materials to file the tonnage statement or pay the inspection fee, if another person agrees in a written statement, filed with the Commissioner, to pay the inspection fee and file the tonnage statement by August 1 of each year.
3. Any person not required to file the tonnage statement or pay the inspection fee pursuant to the exception specified in subdivision 2 of this subsection, shall file with the Commissioner by August 1 of each year a purchasing report stating the number of tons the person specified in this subdivision purchased during the reporting year and from whom the liming material was purchased. The report shall be made on a form furnished or approved by the Commissioner.
D. The Commissioner may publish and distribute, to each liming material registrant and other interested persons, a composite report showing the tons of liming material sold in each county of the Commonwealth. This report shall in no way divulge the operation of any registrant or licensee.
(1974, c. 647; 1976, c. 91; 1994, c. 649.)
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