(1) There shall be paid to the department for all commercial fertilizers distributed in this state to nonregistrants or nonlicensees an inspection fee of twenty cents per ton of lime and thirty-five cents per ton of all other commercial fertilizer distributed during the year beginning July 1st and ending June 30th. (2) Distribution of commercial fertilizers for shipment to points outside this state may be excluded. (3) When more than one distributor is involved in the distribution of a commercial fertilizer, the last registrant or licensee who distributes to a nonregistrant or nonlicensee is responsible for paying the inspection fee, unless the payment of fees has been made by a prior distributor of the fertilizer.
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