Tex. Agric. Code Section 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 (Payment of Assessments; Assessment Liens) 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, Sec. 1, eff. June 1, 1993. Amended by Acts 1995, 74th Leg., ch. 227, Sec. 12, eff. Sept. 1, 1995; Acts 1997, 75th Leg., ch. 463, Sec. 1.18, eff. May 30, 1997.

Source: Section 74.116 — Exemption from Assessment Penalties, https://statutes.­capitol.­texas.­gov/Docs/AG/htm/AG.­74.­htm#74.­116 (accessed Mar. 23, 2024).

74.001
Public Nuisance
74.002
Definitions
74.003
Establishment of Pest Management Zones
74.004
Destruction of Host Plants
74.005
Entry Power
74.006
Rules
74.007
Offenses
74.008
Civil Penalty
74.009
Cotton Pest Control and Eradication Policy
74.010
Regulation of Cotton Pests
74.011
Regulation of Ginning
74.012
Inspectors
74.013
Cooperation with Federal Programs
74.0031
Cotton Stalk Destruction
74.0032
Hostable Cotton Fee
74.0041
Regulation of Planting Dates
74.101
Findings and Declaration of Policy
74.102
Definitions
74.105
Eradication Zone Referenda
74.106
Board Elections
74.107
Composition of Board
74.108
Powers of Board and Commissioner
74.109
Board Duties
74.110
Liability of Foundation Members, Officers, and Employees
74.111
Board Member Compensation
74.112
Discontinuation of Program and Foundation and Disposition of Funds on Discontinuance
74.113
Assessment Referenda
74.114
Conduct of Board Elections and Referenda
74.115
Payment of Assessments
74.116
Exemption from Assessment Penalties
74.117
Entry of Premises
74.118
Authority to Prohibit Planting of Cotton and Require Participation in Eradication Program
74.119
Authority for Destruction or Treatment of Cotton in Eradication Zones
74.120
Authority to Adopt Rules
74.121
Reports
74.122
Quarantine
74.123
Documenting Regulated Articles
74.124
Cooperative Programs Authorized
74.125
Organic Cotton Growers
74.126
Penalties
74.127
Sunset Provision
74.128
Annual Report
74.129
Exemption from Lawsuits, Liability, Taxation, and Legal Process
74.130
Use of Bio-intensive Controls
74.131
Venue
74.132
Complaints
74.151
Definitions
74.152
Creation of Cost-sharing Program
74.153
Cost-sharing Program Requirements
74.201
Definitions
74.202
Maintenance Areas
74.203
Maintenance Fees
74.204
Rules
74.1011
Designation of Entity to Carry out Boll Weevil Eradication
74.1021
Statutory Zones
74.1041
Advisory Committees
74.1042
Creation of Nonstatutory Eradication Zones
74.1091
Separation of Responsibilities
74.1095
Administrative Review
74.1101
Liability of Applicators
74.1102
Contracting
74.1135
Alternative Method of Assessments
74.2035
Transfer of Funds Between Eradication Zones and Maintenance Areas

Accessed:
Mar. 23, 2024

§ 74.116’s source at texas​.gov