Court Opinions

State Laws

US Code

US Constitution

Texas Agriculture Code - Section 74.116. Exemption From Assessment Penalties

Legal Research Home > Texas Lawyer > Agriculture Code > Texas Agriculture Code - Section 74.116. Exemption From Assessment Penalties

§ 74.116. EXEMPTION FROM ASSESSMENT PENALTIES.  (a) The 
commissioner by rule shall adopt criteria for exemption from 
payment of assessment penalties under Section 74.115 of this code a 
cotton grower for whom payment would impose an undue financial 
burden.
	(b)  A cotton grower may not qualify for an exemption under 
this section for a year in which the amount computed by subtracting 
the assessments and penalties due under this subchapter from the 
cotton grower's net income subject to federal income taxation in 
the previous year is greater than $15,000.
	(c)  A cotton grower who applies for an exemption under this 
section must use a form prescribed by the commissioner.  A cotton 
grower must file a separate application form for each year for which 
the cotton grower claims an exemption.
	(d)  The commissioner may establish a payment plan for a 
cotton grower applying for an exemption under this section.
	(e)  The commissioner shall promptly notify an applicant of 
the determination regarding the applicant's request for an 
exemption.
	(f)  If an exemption 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)  In addition to the authority provided under Subsections 
(a)-(f), the commissioner may reduce or waive assessment penalties 
as appropriate and necessary.

Added by Acts 1993, 73rd Leg., ch. 8, § 1, eff. June 1, 1993.  
Amended by Acts 1995, 74th Leg., ch. 227, § 12, eff. Sept. 1, 
1995;  Acts 1997, 75th Leg., ch. 463, § 1.18, eff. May 30, 1997.

Last modified: August 10, 2007