(a) Late-filed acreage reports may be accepted after the final reporting date, and be considered timely filed, if both of the following apply:
(1) The crop or identifiable crop residue is in the field, and
(2) The acreage has not already been determined by FSA.
(b) The farmoperator filing a report late shall pay the cost of a farm inspection unless FSA determines that failure to report in a timely manner was beyond the producer's control.
(c) Revised acreage reports may be filed with respect to 2005 and subsequent years to change the acreage reported if:
(1) The acreage has not already been determined by FSA; and
(2) Actual crop or residue is present in the field.
(d) Revised reports shall be filed and accepted:
(1) At any time for all crops if the crop or residue still exists in the field for inspection to verify the existence and use made of the crop, the lack of the crop, or a disaster condition affecting the crop; and
(2) If the producer was in compliance with all other program requirements at the reporting date.