West Virginia Code 19-15A-4 – Inspection fee; report of tonnage; annual report
(a) Each sales invoice prepared in normal course of business by either a registrant or distributor shall reflect the amount of the inspection fee and the name of the payor.
Terms Used In West Virginia Code 19-15A-4
- Agricultural liming material: means a product that contains calcium and magnesium carbonate, hydroxide or oxide which are capable of neutralizing soil acidity. See West Virginia Code 19-15A-1
- Commissioner: means the Commissioner of Agriculture of the State of West Virginia or his or her duly authorized agent. See West Virginia Code 19-15A-1
- Distributor: means any person who sells or offers for sale agricultural liming products that are registered pursuant to this article, but does not include persons who retail registered products in nonbulk form to the ultimate consumer. See West Virginia Code 19-15A-1
- Person: means any individual, partnership, association, fiduciary, firm, corporation or any organized group of persons whether incorporated or not. See West Virginia Code 19-15A-1
- Registrant: is a person who registers agricultural liming materials by product and is responsible for the guarantee of the product. See West Virginia Code 19-15A-1
- State: when applied to a part of the United States and not restricted by the context, includes the District of Columbia and the several territories, and the words "United States" also include the said district and territories. See West Virginia Code 2-2-10
(b) Within 30 days following June 30 and December 31, of each year, each registrant and distributor shall submit on a form furnished by the commissioner a summary of tons of each agricultural liming material sold or distributed by each registrant and distributor in the state during the previous six months’ period. The report of tonnage shall be accompanied by payment of an inspection fee as established by legislative rule. If the tonnage, or portion thereof, has been paid by another person, documentation by invoice must accompany such report. The semiannual payment and late fee shall be established by legislative rule.