New Jersey Code § 4:9-15.20

Sales to intermediate distributors; filing of report and payment of fee
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4:9-15.20. Sales to intermediate distributors; filing of report and payment of fee
When the distribution of a commercial fertilizer or soil conditioner involves sales or distribution to one or more intermediate distributors before sale or distribution to the consumer, the person who distributes to a non-licensee is required to report the tonnage and pay the inspection fee, unless the report and payment have been made by a prior licensee.
L.1970, c. 66, s. 20.

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