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An agricultural liming material is defined as a material containing calcium (Ca) and/or magnesium (Mg) compounds capable of neutralizing soil acidity. These materials include: limestone (i.e. quarry ag-lime), marl, pelleted and industrial or municipal by-products ag-lime from sugar beet or water treatment facilities. Minnesota Department of Agriculture (MDA)
Licensed ag-lime distributors or producers must file a semiannual statement for the periods ending June 30 and December 31 listing the net tons of ag-lime distributed in Minnesota during the reporting period. The report is due on or before the last day of the month following the close of each reporting period of each calendar year. Tonnage is reported on the Agricultural Liming Material Report of Tonnage Distributed (AG-01102). Inspection fees of 5 cents per ton or $10, whichever is greater, must accompany the tonnage report. Tonnage reports and inspection fees not filed by the due date are subject to a $50 late filing penalty fee.
See Minn. Stat. § 18C.531-.575.