Oklahoma Code § 2-8-77.11

Title 2. Agriculture: Commercial value
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For the purpose of determining the commercial value to be
applied under the provisions of Section 8-77.10 of Title 2 of the
Oklahoma Statutes, the State Board of Agriculture or its agent shall
determine the values per unit of nitrogen, available phosphate, and
soluble potash in fertilizers in this state.  The value determined
shall be used in assessing penalty payments.

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