Ariz. Admin. Code § 3-10-406

Current through Register Vol. 30, No. 50, December 13, 2024

Section R3-10-406 - Qualified Exemption; Maintenance of Records

If the farm is eligible for a qualified exemption in accordance with R3-10-404:

1. The farm shall establish and keep records required under this article in accordance with the requirements of article 14 of this Chapter, except that the requirement in R3-10-1402(A)(4), for a signature or initial of the person performing the activity is not required for sales receipts kept in the normal course of business. The receipts shall be dated as required under R3-10-1402(A)(4).

2. The farm shall establish and keep adequate records necessary to demonstrate that the farm satisfies the criteria for a qualified exemption that are described in R3-10-404, including a written record reflecting that an annual review and verification of the farm's continued eligibility for the qualified exemption has been performed.

3. The farm shall establish and keep adequate records necessary to demonstrate that the farm satisfies the criteria for a qualified exemption that are described in R3-10-504, Article 7 of this Chapter, R-3-10-807 and R3-10-1115.

Ariz. Admin. Code § R3-10-406

Adopted by final exempt rulemaking at 26 A.A.R. 681, effective 8/20/2019.