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Newspaper
Rio Rancho Observer
Location
Rio Rancho, New Mexico, United States of America
Date
Feb 03, 1977
Page
5
For fiscal year 1977 covering October 1976 to September 1977 farms and other enterprises defined as agricultural operations with zero or few employees were exempt from all Occupational Safety and Health Administration requirements.
Charles Holen of New Mexico State University notes that small firms face exemptions from civil penalties for non serious first instance violations. He cites OSHA inspection rules based on worker counts, saying inspectors may refrain if there are 10 or fewer workers but must inspect if more than 10. The Observer reports February 3, 1977.
OSHA restrictions aimed to ease burdens for small operations. The agency estimates that about 87.5 percent of U S farms have ten or fewer employees.
Extension farm management specialist Gene Ott of New Mexico State University urges taxpayers to keep copies of all supporting tax documents. Records support proof for IRS inquiries, depreciation calculations, and future benefits, and can be requested from the IRS for a small fee.
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