1. (a) An alligator Hide Tag Report (PWD-304) shall be completed by an alligator hunter or control hunter immediately after taking each alligator and submitted to the landowner within 24 hours of take. The landowner shall forward the completed form to the department no later than the seventh day following the date of take. A dealer or person possessing the alligator hide shall retain a copy of the PWD-304 until the hide is shipped or sold out of state, at which time the copy shall be forwarded to the department.
2. (b) A person receiving hide tags from the department shall file an annual report (PWD 370) accounting for all tags by October 10 following the end of the open season for which tags were issued. Unused tags shall be returned with this report.
3. (c) A wholesale dealer shall file reports (PWD 306) by October 31 and by the last day of every third month thereafter detailing purchase and sale transactions during the license year. A wholesale dealer shall retain a copy of each PWD-360 so filed for a minimum of two years and shall produce such records upon demand by the department.
4. (d) A retail dealer shall retain records of all purchases from wholesale dealers for a minimum of two years.
5. (e) An alligator import permit holder shall report all import activities during a reporting period within 30 days following permit period termination.
6. (f) A farmer shall submit quarterly reports (PWD-371) within 15 days of the end of each quarterly period (February, May, August, and November).
7. (g) An alligator egg collector shall submit an annual report and return all unused nest stamps by August 15.

Source Note:The provisions of this §65.360 adopted to be effective September 19, 1996, 21 TexReg 8732.