1. (a) An 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 entity's technological inadequacies, explain why those inadequacies cannot be remedied, and include documentation establishing the financial hardship associated with compliance.
2. (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 months, beginning the first day of the month following the month the exemption was granted. A new exemption must be requested annually in writing.
3. (c) The department may rescind an exemption if the reasons underlying the exemption are found to no longer exist.

Source Note:The provisions of this §36.15 adopted to be effective June 26, 2013, 38 TexReg 3989.