KRS 250.401

For the purpose of determining the commercial value to be applied under the provisions of KRS 250.396, the director shall determine and publish annually the values per unit of nitrogen, available phosphate, and soluble potash in fertilizers in this state. If guarantees are as provided in KRS 250.366(7), the values shall be per unit of nitrogen, phosphorus, and potassium. The values determined and published shall be used in determining and assessing penalty payments.