(a) The person responsible for paying a fertilizer inspection fee shall file with the service a sworn report either stating that no tonnage of commercial fertilizer was distributed during the preceding reporting period or setting forth the tonnage of all the commercial fertilizer that the person manufactured or distributed in this state during the preceding reporting period. The person shall file the report:
(1) quarterly if the total amount of inspection fees in a year is $100 or more; or
(2) annually if the total amount of inspection fees in a year is less than $100.
(b) Each tonnage report must be accompanied by payment of the inspection fee due based on the tonnage reported for that quarter or year, as applicable.

Terms Used In Texas Agriculture Code 63.072


(c) A tonnage report and inspection fee payment is due:
(1) on or before the 31st day following the last day of November, February, May, and August, for persons reporting quarterly; and
(2) on or before the 31st day following the last day of August, for persons reporting annually.
(d) The service may prescribe and furnish forms as necessary under this section.