|(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.
(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.
(c) The department may rescind an exemption if the
reasons underlying the exemption are found to no longer exist.