Okla. Stat. tit. 2, § 2-8-77.11: Commercial value

For the purpose of determining the commercial value to be

applied under the provisions of Section 8-77.10 of Title 2 of the

Oklahoma Statutes, the State Board of Agriculture or its agent shall

determine the values per unit of nitrogen, available phosphate, and

soluble potash in fertilizers in this state. The value determined

shall be used in assessing penalty payments.