Sec. 80.018. EXEMPTION FROM ASSESSMENT PENALTIES. (a) The commissioner by rule shall adopt criteria to exempt from payment of an assessment penalty under Section 80.017 a citrus producer for whom payment would impose an undue financial burden.
(b) A citrus producer is not eligible for an exemption under this section for a year in which the amount computed by subtracting the assessments and penalties due under this chapter from the citrus producer's net income subject to federal income taxation in the previous year is greater than $15,000.
(c) A citrus producer who applies for an exemption under this section must use a form prescribed by the commissioner. A citrus producer must file a separate application form for each year for which the citrus producer claims an exemption.
(d) The commissioner may establish a payment plan for a citrus producer 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 an assessment penalty as appropriate and necessary.
Added by Acts 2009, 81st Leg., R.S., Ch. 506 (S.B. 1016), Sec. 10.01, eff. September 1, 2009.
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