§ 14613 Fertilizer Payment Deadlines Penalties

• •Pay the required fee and send the form every quarter (by the end of April, July, October, and January).
• •You must file the form even if you didn’t sell any fertilizer that quarter.
• •If you’re late or underpay, you have to add a 15% penalty to what you owe.
• •Being more than 90 days late can cause your fertilizer‑selling license to be cancelled.

A company that sells fertilizer sends its payment and form by April 30 for the March quarter. If they forget and only send it on May 20, they have to add a 15% penalty. If they still haven’t paid by July 30 (more than 90 days late), the state can take away their selling license.

The law forces the company to pay on time and file the paperwork; missing the deadline adds a penalty, and being very late can end their right to sell fertilizer.