| (a) If an administrative penalty is assessed by the
Department under the Code, §80.017, for failure to pay an assessment,
the citrus producer may apply for an exemption from that administrative
penalty in writing on a form prescribed by the Department within 20
days from receipt of the notice of violation, stating the reasons
justifying the request. The conditions must be such that payment of
the penalty would impose an undue financial burden upon the producer.
(b) A grower who applies for an exemption from the
penalty under this section must use a form prescribed by the commissioner.
Forms may be obtained by contacting the Texas Department of Agriculture,
P.O. Box 12847, Austin, Texas 78711, or call (512) 463-7476. A citrus
producer must file a separate application with the Department for
each year for which an exemption is claimed.
(c) A request for exemption from the penalty will be
considered only upon submission of a completed application form and
the following documentation:
(1) an income tax statement showing taxable net income
for the previous year; and
(2) an assignment of deficiency payments for citrus
or any other crop to cover the amount due for assessments and assessment
penalties and a general crop lien for all crops and products of such
crops if deficiency payments are insufficient; or
(3) a financial statement from a bank or other lending
institution financing the farming operation indicating inability to
pay.
(d) Additional information may be submitted by the
citrus producer for consideration by the Department.
(e) The Department shall promptly notify the applicant
of its determination regarding the applicant's request for exemption
by mail at the address provided by the applicant in the application
for exemption.
(f) If the request for exemption from assessment penalties
under this section is denied, assessments and penalties for the year
for which the application is made are due on the later of:
(1) the date on which they would be due in the absence
of an application for exemption; or
(2) 30 days after the date the applicant receives notice
of the denial.
(g) If warranted, the Department may grant a full or
partial exemption.
|
