NAC588.025. Tonnage fees for offer to sell, sale or distribution of commercial fertilizers or agricultural minerals.

     1. Except as otherwise provided in NRS 588.210 and 588.215 and NAC 588.030, a person who offers for sale, sells or distributes in this State commercial fertilizers or agricultural minerals, or both, shall pay to the Department the following fees:

     (a) For quarterly sales or distribution of commercial fertilizers of 20 tons or more, 25 cents per ton; and

     (b) For agricultural minerals:

          (1) If sold in packages, for quarterly sales or distribution of 20 tons or more, 25 cents per ton; and

          (2) If sold in bulk, for quarterly sales or distribution of 100 tons or more, 5 cents per ton.

     2. No fees are required to be paid for quarterly sales or distribution of commercial fertilizers or agricultural minerals in quantities smaller than those established in subsection 1.

     (Added to NAC by Bd. of Agriculture by R097-99, 12-10-99, eff. 1-1-2000)