South Carolina General Assembly
114th Session, 2001-2002

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Bill 1174


Indicates Matter Stricken
Indicates New Matter


                    Current Status

Bill Number:                      1174
Type of Legislation:              General Bill GB
Introducing Body:                 Senate
Introduced Date:                  20020402
Primary Sponsor:                  Waldrep
All Sponsors:                     Waldrep
Drafted Document Number:          l:\council\bills\pt\1863dw02.doc
Residing Body:                    Senate
Current Committee:                Agriculture and Natural Resources 
                                  Committee 01 SANR
Subject:                          Commercial fertilizer, inspection tax on 
                                  to be remitted to Division of Regulatory and 
                                  Public Service Programs, Clemson University, 
                                  instead of to State Treasurer


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
Senate  20020402  Introduced, read first time,           01 SANR
                  referred to Committee


              Versions of This Bill

View additional legislative information at the LPITS web site.


(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A BILL

TO AMEND SECTION 46-25-810, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE INSPECTION TAX ON COMMERCIAL FERTILIZER PAID TO THE STATE TREASURER, SO AS TO HAVE THE TAX PAID TO THE DIVISION OF REGULATORY AND PUBLIC SERVICE PROGRAMS, CLEMSON UNIVERSITY, INSTEAD OF THE TREASURER AND TO REPEAL SECTION 59-119-130 RELATING TO THE PRIVILEGE TAX ON FERTILIZER PAID TO THE STATE TREASURER, SUBJECT TO THE ORDER OF THE BOARD OF TRUSTEES OF CLEMSON UNIVERSITY.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION 1. Section 46-25-810 of the 1976 Code, as last amended by Act 388 of 1992, is further amended to read:

"Section 46-25-810. For the purpose of carrying out the provisions of this chapter, all registrants or guarantors who distribute or sell any commercial fertilizer in South Carolina shall pay to the State Treasurer division an inspection tax of twenty-five cents for each ton of commercial fertilizer sold. A report of tonnage shall be is due and the inspection tax payable monthly on the fifteenth day of the following month covering tonnage of commercial fertilizer sold during the preceding month by the registrant or guarantor transacting, distributing, or selling to a nonregistrant. If the tonnage report is not filed and the payment of inspection taxes is not made within fifteen days after the date due, a collection fee amounting to ten per cent of the amount due shall must be assessed against the guarantor, and the amount of fees due shall constitute constitutes a debt and become the basis of a judgment against the guarantor. If the tonnage report is not filed and the payment of the inspection tax and collection fee is not made within thirty days after the date due, or if the report be false, fifteen days after due written notice and opportunity for hearing have been given, the commission may cancel the registration of commercial fertilizer registered by the delinquent guarantor."

SECTION 2. Section 59-119-130 of the 1976 Code is repealed.

SECTION 3. This act takes effect upon approval by the Governor.

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