Rules & Regulations of the State of Tennessee
Title 0080 - Department of Agriculture
Subtitle 0080-05 - Markets
Chapter 0080-05-15 - Agricultural Liming Materials
Section 0080-05-15-.07 - LICENSE FEES AND TONNAGE REPORTS

(1) Annual statement. Every person required to have an agricultural liming material license shall file with the department on or before July 1 an annual statement indicating the number of net tons of agricultural liming materials the person distributed in the state during the previous calendar year (January 1 - December 31).

(2) License fee. Every person required to have an agricultural liming material license shall pay an annual license fee based on the weight of the materials distributed in the state during the previous calendar year (January 1 - December 31), as reported in the annual statement. The fee shall be determined by dividing the total tons of liming materials distributed by 1,000 tons and multiplying the dividend by a Tier 3 fee under T.C.A. § 43-1-703(f). In no event shall any manufacturer pay less than a Tier 3 fee under T.C.A. § 43-1-703(f) for an annual license under this chapter.