South Carolina Code 46-25-815. Fertilizer inspection fee
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In addition to the inspection tax on the distribution or sale of commercial fertilizer imposed pursuant to § 46-25-810, there is imposed an inspection fee equal to one dollar a ton on the distribution or sale of commercial fertilizer in this State.
The provisions of § 46-25-810 with respect to the liability for reporting, payment, collection, and enforcement of the fifty cents a ton inspection fee on the distribution or sale of commercial fertilizer in this State are deemed to apply to the additional one dollar a ton inspection fee imposed pursuant to this section. All revenues of the fee imposed pursuant to this section must be retained and expended by the Division of Regulatory and Public Service Programs of Clemson University (Clemson PSA) for Clemson PSA programs. Unexpended revenues of this fee at the end of a fiscal year carry forward to the succeeding fiscal year for Clemson PSA and must be used for the same purposes.
Terms Used In South Carolina Code 46-25-815
- Commercial fertilizer: means a substance containing one or more recognized plant nutrients used for plant nutrient content and designed for use or claimed to have value in promoting plant growth, except unmanipulated animal and vegetable manures, marl, lime, limestone, wood ashes, and other products exempted by regulation of the commission. See South Carolina Code 46-25-20
- Division: means the Division of Regulatory and Public Service Programs, Clemson University, and its employees, agents, and officials. See South Carolina Code 46-25-20
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Ton: means a net weight of two thousand pounds avoirdupois. See South Carolina Code 46-25-20