(1) For grazing leases and licenses, the grazing portion of leases and licenses containing both agricultural and grazing land, and agricultural leases not based on a crop share:

(a) the department will send written notices to the address on the lease or license beginning in January of each year stating the amount of rental due. The notice shall also state that payment is due by March 1, and if not paid by April 1, the lease or license is cancelled;�

(b) at least two weeks prior to April 1, the department shall send a letter by certified mail notifying each lessee or licensee who has not made a payment that the lease or license is cancelled if payment is not received or postmarked on or before April 1; and

(c) if payment is not received or postmarked by April 1, the entire lease or license is cancelled.

(2) For agricultural leases and licenses, and for the agricultural portion of leases and licenses which contain both grazing and agricultural land, when the rental is paid on a crop share basis or on a crop share/cash basis, whichever is greater;

(a) the rental shall be due immediately after harvesting or before November 15 of the year in which the crop is harvested;

(b) the department shall compile a list as soon as possible after November 15 of those lessees or licensees with agricultural land who have not paid the agricultural rentals;

(c) a notice shall be sent to each lessee or licensee on the list by certified mail at least two weeks prior to December 31 advising that the lease or license is cancelled if payment is not received or postmarked on or before December 31; and

(d) if payment is not received or postmarked by December 31, the entire lease is cancelled. All appropriate seeding and crop reports must be submitted with the payment. Partial payments shall be accepted, however, such payments will not prevent cancellation of the lease or license if full payment as verified on the crop report is not received on the date required by law.

(3) When a lease or license takes effect after July 30 and before February 28 of the next year, the lessee or licensee shall pay both the rental for half of the yearly rental due, and full yearly rental due for the next succeeding year before the lease or license is executed.

(4) If there are special circumstances, a lessee or licensee of agricultural land must write to the department prior to November 1 for an extension of the rental payment beyond the December 31 deadline. All extension requests must set forth the reasons for the extension and verification of those reasons by the appropriate sources. In all cases, permission for an extension may only be given in writing by the department, and such extension may not extend beyond April 1 of the following year.

(5) When the United States is the lessee or licensee of any state land the rental shall not be due until the expiration of each year of the lease or license.