Ala. Code § 2-22-14: Ascertainment and Publication of Fair Market Values of Nitrogen, Available Phosphorus and Soluble Potassium in Commercial Fertilizers.

For the purpose of determining the commercial values to be applied under the provisions of Section 2-22-12, the commissioner shall ascertain and publish annually the fair market values per pound of nitrogen, available phosphorus and soluble potassium in commercial fertilizers in this state. The values so determined and published shall be used in determining and assessing penalties.