                                 CODE OF VIRGINIA

DISTRIBUTION TO NONLICENSED PERSON; REPORT OF TONNAGE; INSPECTION FEE; FEE FOR
LATE PAYMENT (§ 3.2-3705)

A. By August 1 of each year, each person who distributes liming material to a
nonlicensed person shall submit on a form furnished or approved by the
Commissioner a tonnage statement for the reporting year July 1 through June 30
of each year documenting the number of tons of each liming material sold by the
distributor for use in each county or city in the Commonwealth. Each person
distributing liming material in the Commonwealth to a nonlicensed person shall
file a statement with the Commissioner and shall pay to the Commissioner an
inspection fee of five cents ($0.05) per ton of liming material sold per
reporting year. The minimum inspection fee shall be $35 per distributor per
reporting year. If the distributor fails to submit the tonnage statement and pay
the inspection fee by August 1 of each year, the Commissioner shall notify the
distributor and grant a grace period of 15 working days from issuance of
notification for the distributor to submit the tonnage statement and to pay the
inspection fee without penalty. If the distributor fails to submit the tonnage
statement and pay the inspection fee by the time the 15th day of the grace
period has expired, the distributor shall pay to the Commissioner a late fee of
10 percent of the inspection fee, or $50, whichever is greater, per reporting
year in addition to the inspection fee due.

B. Any distributor required to pay an inspection fee under subsection A shall
use generally accepted accounting principles that indicate in the
distributor&#8217;s records the tonnage of liming materials sold by the
distributor in the Commonwealth. The Commissioner may inspect the
distributor&#8217;s records that the distributor shall maintain for a period of
three years.

C. Any person who distributes liming materials to a nonlicensed person:

   1. Shall file the tonnage statement with the Commissioner and pay to the
   Commissioner the inspection fee; or

   2. Shall not be required to file the tonnage statement or pay the inspection
   fee, if: (i) another person agrees in a written statement, filed with the
   Commissioner, to pay the inspection fee and file the tonnage statement by
   August 1 of each year; and (ii) he files with the Commissioner by August 1 of
   each year a purchasing report stating the number of tons the person purchased
   during the reporting year and from whom the liming material was purchased. The
   report shall be made on a form furnished or approved by the Commissioner.

D. The Commissioner may publish and distribute, to each liming material
registrant and other interested persons, a composite report showing the tons of
liming material sold in each county of the Commonwealth. This report shall in no
way divulge the operation of any registrant or licensee.

HISTORY: 1974, c. 647, § 3.1-126.5; 1976, c. 91; 1994, c. 649; 2008, c. 860.