Except as otherwise provided in NRS 588.215 : 1. There must be paid to the Department for all commercial fertilizers offered for sale, sold or distributed in this state a fee established by regulation of the State Board of Agriculture for each ton sold, but sales to manufacturers or exchanges between them are exempt. 2. There must be paid to the Department for all agricultural minerals offered for sale, sold or distributed in this state a fee established by regulation of the State Board of Agriculture. The regulations must specify the amount of the fee for each ton of agricultural minerals that is sold in packages and the amount of the fee for each ton of those minerals that is sold in bulk, but sales to manufacturers or exchanges between them are exempt. 3. The Department shall prepare suitable forms for reporting sales and, on request, shall furnish the forms without cost to all persons dealing in registered brands of commercial fertilizers or agricultural minerals. The form must be filed regardless of whether the person sold any commercial fertilizers or agricultural minerals during the reporting period. 4. The registrant of each brand must report the total tonnage sold and pay the appropriate fees unless the responsibility for reporting and payment of fees has been assigned to another person by a contract entered into pursuant to subsection 5. 5. A contract specified in subsection 4 must: (a) Include the registration number of the brand; (b) Identify each party by name, address, telephone number and title, if applicable; (c) Identify the specific product covered by the contract; (d) Include an effective date and expiration date, not beginning or ending during a reporting period and not exceeding 3 years in duration; and (e) Be signed by each party or his or her authorized agent. 6. A person who violates any provision of this section is subject to a civil penalty pursuant to NRS 588.350 .
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