(1) The marketing of livestock, poultry, honey and other products from bees, biological control insects, field crops, fruit, and other animal and vegetable matter for food and fiber may be delayed by the producer in order to take advantage of economic conditions which will become more favorable to the producer during subsequent months. In no case may that delay exceed 12 months from the initial date of application for agricultural classification. The applicant must still be able to provide proof of production and qualification for the previous tax year.