Section 40.05 - Fee Waiver(1) On or before July 1st of any year, any toxics user who employs the equivalent of fewer than 100 full-time individuals may apply to the Commissioner for a waiver of the toxics use fee for that year. The Commissioner may prescribe the information, form and manner of the submittal of waiver applications. Such information shall include an explanation of why the toxics user is requesting a waiver of the toxics use fee, including a description of specific circumstances affecting the toxics user, and shall include supporting documentation including, but not limited to, the following; (a) a copy of the toxics user's federal tax returns for the most recent three years and a completed Form 4506-T authorizing the Internal Revenue Service to provide a transcript of the three year's tax returns to the Department; and(b) if applicable, a copy of Court documents showing approval of Chapter 11 bankruptcy application.(2) For good cause shown, which shall include, at a minimum, the severe financial hardship of the toxics user, the Commissioner may waive the fee for that year in whole or in part, or extend the time for paying any part of the fee.(3) Annually, the Commissioner shall report to the Administrative Council the toxics users receiving waivers and the terms and conditions of the waivers.