On individual packages of commercial fertilizer containing ten pounds or less, there must be paid in lieu of the fifty cents a ton inspection tax a combined annual registration fee and inspection tax of sixty dollars for each brand and grade sold or distributed. Where fertilizer is sold or distributed in packages of ten pounds or less as well as in packages over ten pounds, this annual registration and inspection tax of sixty dollars applies only to that portion sold in packages of ten pounds or less. That portion sold in packages over ten pounds is subject to the same regulation requirement provided in Section 46-25-210 and an inspection tax as provided in Section 46-25-810.
S.C. Code Ann. § 46-25-820
Annual registration fee and inspection tax on packages containing ten pounds or less
Known as the South Carolina Fertilizer Law
The act spans §§ 46–46 (42 sections).
1962 Code SECTION 3-572; 1954 (48) 1509; 1988 Act No. 595, SECTION 6, eff June 1, 1988; 2008 Act No. 353, SECTION 2, Pt 30A.2, eff July 1, 2008.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.