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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
except those under items (2) and (3) imported, manufactured, prepared, or sold for fertilizer, manurial, soil enriching, or soil corrective purposes or intended to be used for promoting or stimulating the growth of plants, increasing the productivity of crops, or producing a chemical or physical change in the soil 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."
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."
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
twenty-five fifty cents for each ton of commercial fertilizer sold. A report of tonnage is due and the inspection tax payable monthly on the fifteenth day of the following month 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 month 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 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 registration of the commercial fertilizer registered by the delinquent guarantor is automatically cancelled. 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.
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