(a) A metal recycling entity unable to comply with the electronic reporting requirements may request an exemption from the requirement. The request must be in the form of an affidavit stating the entity does not have an available and reliable means of submitting the transaction report electronically. In addition, the request must clearly describe the metal recycling entity's technological inadequacies, explain why those inadequacies cannot be remedied, and include documentation establishing the financial hardship associated with compliance.
(b) If an exemption is granted, the entity must file reportable transactions with the department on an approved form. The exemption will remain in effect for no longer than twelve (12) months, beginning the first (1st) day of the month following the month the exemption was granted. A new exemption must be requested annually in writing.
(c) The department may rescind an exemption if the reasons underlying the exemption no longer exist.
Source Note: The provisions of this §36.32 adopted to be effective January 10, 2016, 41 TexReg 497