SECTION 205.9. Crematory Annual Report, Extensions for Good Cause, and Late Fees

(a) The annual report required by Texas Occupation Code §651.658 shall cover the period from January 1 to December 31.

(b) The report must be postmarked by January 30 of the year following the year for which the report is due.

(c) The Executive Director shall grant an extension for filing the annual report for no more than 60 days upon proof of good cause.

(d) Good cause for purposes of subsection (c) of this section is an event beyond the control of the crematory owner or operator that prevents the owner or operator from timely completing and filing the annual report.

(e) Requests for extensions of time to file the annual report based on good cause will not be approved if received by the Commission later than January 15 following the year for which the report is due.

(f) A $100 late fee will be imposed for each day a crematory establishment fails to submit the annual report if the Executive Director has not granted an extension of time for filing the report. The Commission has no authority to waive or reduce the late fee.

Source Note: The provisions of this §205.9 adopted to be effective October 11, 2004, 29 TexReg 9534; amended to be effective January 8, 2015, 40 TexReg 61