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A107, R136, H3578
Sponsors: Reps. Witherspoon, Frye, Hiott, Ott and Vick
Document Path: l:\council\bills\gjk\20186sd05.doc
Companion/Similar bill(s): 389
Introduced in the House on February 16, 2005
Introduced in the Senate on March 16, 2005
Passed by the General Assembly on May 25, 2005
Governor's Action: June 1, 2005, Signed
Summary: Commercial fertilizer inspection tax increased
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number ------------------------------------------------------------------------------- 2/16/2005 House Introduced and read first time HJ-55 2/16/2005 House Referred to Committee on Agriculture, Natural Resources and Environmental Affairs HJ-55 3/9/2005 House Committee report: Favorable Agriculture, Natural Resources and Environmental Affairs HJ-3 3/10/2005 House Member(s) request name added as sponsor: Vick 3/14/2005 House Read second time HJ-16 3/15/2005 House Read third time and sent to Senate HJ-107 3/16/2005 Senate Introduced and read first time SJ-10 3/16/2005 Senate Referred to Committee on Agriculture and Natural Resources SJ-10 3/29/2005 Senate Committee report: Favorable Agriculture and Natural Resources SJ-13 5/19/2005 Senate Read second time SJ-48 5/25/2005 Senate Read third time and enrolled SJ-53 5/26/2005 Ratified R 136 6/1/2005 Signed By Governor 6/3/2005 Copies available 6/3/2005 Effective date 06/01/05 6/7/2005 Act No. 107
View the latest legislative information at the LPITS web site
VERSIONS OF THIS BILL
(A107, R136, H3578)
AN ACT TO AMEND SECTION 46-25-20, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DEFINITIONS IN REGARD TO FERTILIZER REGULATIONS, SO AS TO REVISE THE DEFINITION OF "SOIL AMENDMENT"; TO AMEND SECTION 46-25-30, AS AMENDED, RELATING TO ANALYSIS OF PLANT NUTRIENTS, SO AS TO PERMIT THE STATE CROP PEST COMMISSION TO REQUIRE PROOF OF CLAIMS MADE FOR FERTILIZER; AND TO AMEND SECTION 46-25-810, AS AMENDED, RELATING TO AN INSPECTION TAX AND TONNAGE REPORTS IN REGARD TO COMMERCIAL FERTILIZER, SO AS TO INCREASE THE INSPECTION TAX AND FURTHER PROVIDE FOR THE TONNAGE REPORT ON FERTILIZER SOLD, AND FOR CERTAIN ACTIONS WHICH WILL BE TAKEN IF THE REQUIRED TAXES AND REPORTS ARE NOT MADE.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 46-25-20(16) of the 1976 Code is amended to read:
"(16) 'Soil amendment' includes every substance or mixture of substances that is intended to improve the physical characteristics of the soil, except commercial fertilizers, agricultural liming materials, unmanipulated animal manures, unmanipulated vegetable manures, pesticides, and other materials exempted by regulation."
Proof of claims
SECTION 2. Section 46-25-30 of the 1976 Code, as last amended by Act 388 of 1992, is further amended by adding at the end:
"The commission may require proof of claims made for any fertilizer. If no claims are made, proof of usefulness and value of the fertilizer may be required. For evidence of proof, the commission may rely on scientifically-accepted, experimental data and evaluations. The experimental design must be related to conditions applicable to South Carolina. The commission may request assistance from the Director of the Clemson Experiment Station or the Director of the Cooperative Extension Service or persons under their supervision for interpretation of data and for advice of the acceptability of data. Scientific data from any source may be used by the commission as a basis for acceptance or rejection of claims."
Inspection tax revised
SECTION 3. Section 46-25-810 of the 1976 Code, as last amended by Act 340 of 2002, 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 division an inspection tax of fifty cents for each ton of commercial fertilizer sold. A report of tonnage is due and the inspection tax payable quarterly for periods ending September thirtieth, December thirty-first, March thirty-first, and June thirtieth. The report is due within thirty days following the end of each quarter covering tonnage of commercial fertilizer sold during the preceding quarter 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 percent of the amount due must be assessed against the guarantor, and the amount of fees due constitutes a debt and becomes 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, the registration of the commercial fertilizer registered by the delinquent guarantor is automatically canceled. If the report is 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 4. This act takes effect upon approval by the Governor.
Ratified the 26th day of May, 2005.
Approved the 1st day of June, 2005.
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