California Regulatory Notice Register — Register 2024, No. 28-Z (JULY 12, 2024)

Cal. Reg. Notice Reg. 2024, No. 28

California Z Register

Time- Dated Material GAVIN NEWSOM, GOVERNOR OFFICE OF ADMINISTRATIVE LAW California Regulatory Notice Register REGISTER 2024, NUMBER 28–Z PUBLISHED WEEKLY BY THE OFFICE OF ADMINISTRATIVE LAW JULY 12, 2024 PROPOSED ACTION ON REGULATIONS TITLE 2. FAIR POLITICAL PRACTICES COMMISSION Conflict–of–Interest Code — Notice File Number Z2024–0702–02 ......................................... 857 AMENDMENT Multi–County: Beaumont Cherry Valley District West Kern Water District State Agency: Delta Protection Commission Board of Pilot Commissioners California Collaborative for Educational Excellence TITLE 2.

FAIR POLITICAL PRACTICES COMMISSION Audits — Notice File Number Z2024–0701–01 ......................................................... 858 TITLE 10. DEPARTMENT OF REAL ESTATE Electronic Submissions re: Recovery Account — Notice File Number Z2024–0702–01 ......................... 859 TITLE 11. PEACE OFFICER STANDARDS AND TRAINING Peace Officer Certificates — Notice File Number Z2024–0628–01 ......................................... 862 TITLE 11. PEACE OFFICER STANDARDS AND TRAINING Requirements for Basic Course Certification — Notice File Number Z2024–0628–02 .......................... 864 TITLE 16.

DENTAL BOARD Dental Assisting Exams — Notice File Number Z2024–0702–04 ........................................... 866 TITLE 18. DEPARTMENT OF TAX AND FEE ADMINISTRATION Cannabis Excise Tax Regulations — Notice File Number Z2024–0702–06 ................................... 872 (Continued on next page)

GENERAL PUBLIC INTEREST DEPARTMENT OF FISH AND WILDLIFE Consistency Determination Request for North Fork South Fork Noyo River Large Wood Enhancement Project, 1653–2024–139–001–R1, Mendocino County ................................................... 890 DEPARTMENT OF FISH AND WILDLIFE Consistency Determination Request for Calero Reserve Pond 17 Desedimentation and Restoration Project, 1653–2024–138–001–R3, Santa Clara County .................................................. 891 FISH AND GAME COMMISSION Notice of Findings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 891

SUMMARY OF REGULATORY ACTIONS Regulations filed with the Secretary of State .......................................................... 892 The California Regulatory Notice Register is an official state publication of the Office of Administrative Law containing notices of proposed regulatory actions by state regulatory agencies to adopt, amend or repeal regulations contained in the California Code of Regulations. The effective period of a notice of proposed regulatory action by a state agency in the California Regulatory Notice Register shall not exceed one year [Government Code § 11346.4(b)].

It is suggested, therefore, that issues of the California Regulatory Notice Register be retained for a minimum of 18 months. CALIFORNIA REGULATORY NOTICE REGISTER is published weekly by the Office of Administrative Law, 300 Capitol Mall, Suite 1250, Sacramento, CA 95814-4339. The Register is printed by Barclays, a subsidiary of West, a Thomson Reuters Business, and is offered by subscription for $338.00 (annual price). To order or make changes to current subscriptions, please call (800) 328−4880. The Register can also be accessed at https://oal.ca.gov .

CALIFORNIA REGULATORY NOTICE REGISTER 2024, VOLUME NUMBER 28–Z 857 PROPOSED ACTION ON REGULATIONS Information contained in this document is published as received from agencies and is not edited by Thomson Reuters. TITLE 2.

FAIR POLITICAL PRACTICES COMMISSION NOTICE IS HEREBY GIVEN that the Fair Political Practices Commission, pursuant to the authority vest - ed in it by Sections 82011, 87303, and 87304 of the Government Code to review proposed conflict–of– interest codes, will review the proposed/amended conflict–of–interest codes of the following: CONFLICT–OF–INTEREST CODES AMENDMENT MULTI–COUNTY: Beaumont Cherry Valley District West Kern Water District STATE AGENCY: Delta Protection Commission Board of Pilot Commissioners CA Collaborative for Educational Excellence A written comment period has been established commencing on July 12, 2024, and closing on August 26, 2024.

Written comments should be directed to the Fair Political Practices Commission, Attention Belen Cisneros, 1102 Q Street, Suite 3050, Sacramento, Califor nia 95811. At the end of the 45–day comment period, the pro - posed conflict–of–interest codes will be submitted to the Commission’s Executive Director for their review, unless any interested person or their duly authorized representative requests, no later than 15 days prior to the close of the written comment period, a public hear- ing before the full Commission.

If a public hearing is requested, the proposed codes will be submitted to the Commission for review. The Executive Director of the Commission will re - view the above–referenced conflict–of–interest codes, proposed pursuant to Government Code

Section 87300, which designate, pursuant to Government Code

Section 87302, employees who must disclose certain investments, interests in real property and income. The Executive Director of the Commission, upon their own motion or at the request of any interested person, will approve, or revise and approve, or return the proposed codes to the agency for revision and re– submission within 60 days without further notice. Any interested person may present statements, ar - guments, or comments, in writing to the Executive Director of the Commission, relative to review of the proposed conflict–of–interest codes.

Any writ - ten comments must be received no later than July 12, 2024. If a public hearing is to be held, oral comments may be presented to the Commission at the hearing. COST TO LOCAL AGENCIES There shall be no reimbursement for any new or increased costs to local government which may re - sult from compliance with these codes because these are not new programs mandated on local agencies by the codes since the requirements described herein were mandated by the Political Reform Act of 1974. Therefore, they are not “costs mandated by the state” as defined in Government Code

Section 17514. EFFECT ON HOUSING COSTS AND BUSINESSES Compliance with the codes has no potential effect on housing costs or on private persons, businesses, or small businesses. AUTHORITY Government Code Sections 82011, 87303 and 87304 provide that the Fair Political Practices Commission as the code–reviewing body for the above conflict–of– interest codes shall approve codes as submitted, revise the proposed code, and approve it as revised, or return the proposed code for revision and re–submission.

REFERENCE Government Code Sections 87300 and 87306 pro - vide that agencies shall adopt and promulgate conflict– of–interest codes pursuant to the Political Reform Act and amend their codes when change is necessitated by changed circumstances. CONTACT Any inquiries concerning the proposed conflict– of–interest codes should be made to Belen Cisneros, Fair Political Practices Commission, 1102 Q Street, Suite 3050, Sacramento, California 95811, or email bcisneros@fppc.ca.gov.

CALIFORNIA REGULATORY NOTICE REGISTER 2024, VOLUME NUMBER 28–Z 858 AVAILABILITY OF PROPOSED CONFLICT–OF–INTEREST CODES Copies of the proposed conflict–of–interest codes may be obtained from the Commission offices or the respective agency. Requests for copies from the Commission should be made to Belen Cisneros, Fair Political Practices Commission, 1102 Q Street, Suite 3050, Sacramento, California 95811, or email bcisneros@fppc.ca.gov. TITLE 2. F AIR POLITICAL PRACTICES COMMISSION NOTICE IS HEREBY GIVEN that the Fair Political Practices Commission (the Commission of FPPC), under the authority vested in it under the Political Reform Act (the Act) 1 by

Section 83112 of the Government Code, proposes to adopt, amend, or re - peal regulations in Title 2, Division 6 of the California Code of Regulations. The Commission will consider the proposed regulation at a public hearing on or af - ter August 15, 2024, at the offices of the Fair Political Practices Commission, 1102 Q Street, Suite 3050, Sacramento, California, commencing at approximate - ly 10:00 a.m. Written comments must be received at the Commission offices no later than 5:00 p.m . on August 13, 2024.

BACKGROUND/OVERVIEW In 1974, California voters passed an initiative, Proposition 9, that created the Commission and codi - fied significant restrictions and prohibitions on candi - dates, officeholders, and lobbyists. As part of its reg - ulation of campaigns and lobbying, the Act requires candidates, political committees, and lobbyists to pre- pare periodic statements and reports disclosing their activities.

The Act also requires routine mandatory audits and investigations of campaign statements and reports and lobbying firms, lobbyist employers, and lobbyists, and sets forth those who are subject to au- dits and investigations. (Section 90001.) In particular,

Section 90000 requires the Franchise Tax Board (FTB) to perform audits and investigations of local candidates and their controlled committees selected for audit pursuant to

Section 90001(i) (1), which directs the Commission to adopt regulations providing the method of selection. Regulation 18991, 1 The Political Reform Act is contained in Government Code Sections 81000 through 91014. All statutory references are to the Government Code, unless otherwise indicated. The regulations of the Fair Political Practices Commission are contained in Sec - tions 18110 through 18997 of Title 2 of the California Code of Regulations.

All regulatory references are to Title 2, Division 6 of the California Code of Regulations, unless otherwise indicated. which sets forth the method of selection, requires the Commission to select 20 local jurisdictions and, in turn, local candidates and their controlled committees within those jurisdictions to be audited. (Regulation 18991(c).) Because some jurisdictions are already sub- ject to audit by a local agency or the Commission it - self, former Regulation 18996 was amended in 2015 to provide the Commission with authority to exclude those jurisdictions from the selection process un - der Regulation 18991(

c) to avoid duplicative audits. (Former Regulation 18996(d).) However, in 2020, after the legislature codified all of the provisions in Regulation 18996, 2 with the exception of subdivision (d), the Commission repealed the regulation in its entirety. Because the Commission appears to have inadver - tently repealed 18996(d), 3 the proposed amendment to Regulation 18991 would restore the former provision, which provides the Commission with the authority to exclude jurisdictions that are already subject to audit by a local agency or the Commission itself from the random selection process to avoid duplicative audits.

The Commission shares responsibilities for per - forming audits under the Act with the FTB.

While the FTB conducts a majority of the audits required under the Act (Section 90000), the Act requires the Commission to conduct audits of candidates for Controller and members of the Board of Equalization and of committees supporting these candidates due to potential conflicts of interest for the FTB. 4 (Section 90006.) In addition, the Act authorizes both the FTB and the Commission to conduct discretionary audits and investigations of any reports or statements re - quired by the Act (Section 90003) and prelection au- dits (Section 90008).

Because the Commission’s Audits and Assistance Division (“Audits Division”) has historically per - formed mandatory audits consistent with the guide - lines, standards, scope, and reporting requirements employed by the FTB, the Commission adopt - ed Regulation 18998 in 2019 to codify this long– standing practice. Pursuant to Regulation 18998, the Audits Division is required to apply the same “audit - ing guidelines, standards, and scope when performing audits pursuant to

Section 90006 as the Franchise Tax Board when performing audits pursuant to

Section 2 The provisions are now located in

Section 90002. 3 AB 902, which was enacted in 2019, codified several Commis - sion regulations, including Regulation 18996. In light of AB 902, a 2020 Memorandum to the Commission recommended, among other things, repeal of several regulations, stating “[b]ecause AB 902 codified the provisions of these regulations in their entirety, staff recommends repealing these regulations to avoid redundan- cy.” 4 This arrangement protects against an appearance that the Con - troller and the Chair of the Board of Equalization, who are mem - bers of the FTB, could improperly seek to influence those audits.

CALIFORNIA REGULATORY NOTICE REGISTER 2024, VOLUME NUMBER 28–Z 859 90001,” 5 and to and to prepare audit reports consis - tent with the requirements in

Section 90004 and Regulation 18995. (Regulation 18998(a).) There are currently two regulations pertaining to audits that expressly reference only the FTB, not the Commission. First, Regulation 18993 provides the definition for the term “contain in detail” located in

Section 90004(c), which pertains to the findings that must be included in audit reports. Second, Regulation 18994 provides the auditing standards and proce - dures to be used in audits and investigations pursuant to Sections 90000, et seq. On their face, it is unclear whether these regulatory provisions likewise apply to mandatory audits of the Commission as currently re - quired under Regulation 18998. REGULATORY ACTION Amend 2 Cal. Code Regs.

Section 18991 — Audits of Campaign Reports and Statements of Local Candidates and Their Controlled Committees. The proposed amendment aims to restore the au- thority previously provided under former Regulation 18996(d). This restoration would enable the FPPC to exclude jurisdictions already subject to audits by local agencies or itself from the random selection process outlined in Regulation 18991(c). With the goal to en - hance efficiency and avoid unnecessary duplication in audit efforts. Amend 2 Cal. Code Regs.

Section 18993 — Contain in Detail Defines the term “contain in detail” as used in

Section 90004(c), which pertains to the findings re - quired in audit reports conducted by the FTB. The proposed amendment clarifies that this provision also applies to audits conducted by the Commission. Amend 2 Cal. Code Regs.

Section 18994 — Auditing and Investigations. Governs the auditing standards and procedures used by the FTB in conducting audits and investiga - tions under

Section 90000 and related sections. The proposed amendment clarifies that these standards and procedures also applies to audits conducted by the Commission. Commission Staff proposes and submits the draft language for prenotice discussion regarding the amendments to Regulations 18991, 18993, and 18994. SCOPE The Commission may adopt the language noticed herein, or it may choose new language to implement 5 The guidelines, standard and scope are located in

Section 90002 and Regulations 18994–95. its decision concerning the issues identified above or any related issues. FISCAL IMPACT STATEMENT Fiscal Impact on Local Government. None. Fiscal Impact on State Government. None. Fiscal Impact on Federal Funding of State Programs. None. AUTHORITY

Section 83112 provides that the Fair Political Practices Commission may adopt, amend, and rescind rules and regulations to carry out the purposes and provisions of the Act. REFERENCE The purpose of this regulation is to implement, in - terpret, and make specific Government Code Sections 90000, 90001, 90001(i), 90004 and 90007. CONTACT Any inquiries should be made to Brian Lau, Fair Political Practices Commission, 1102 Q St., Suite 3050, Sacramento, CA 95811; telephone (916) 322– 5660.

Proposed regulatory language can be accessed at http://www.fppc.ca.gov/the–law/fppc–regulations/ proposed–regulations–and–notices.html . TITLE 10. D EPARTMENT OF REAL ESTATE REGULATIONS RELATED TO SB 887 The Real Estate Commissioner and the Department of Real Estate (collectively, “the DRE”) proposes amending Sections 3100 and 3101 of the Regulations of the Real Estate Commissioner, California Code of Regulations, Title 10,

Chapter 6 (“the Regulations”), and adding new

Section 3100.1, to the Regulations, after considering all comments, objections and rec - ommendations regarding this proposed action. Publication of this notice commences a 45–day public comment period. PUBLIC HEARING A public hearing is not scheduled. A public hearing will be held if any interested person, or that person’s duly authorized representative, submits a written re - quest for a public hearing to the DRE, at the contact listed below, no later than 15 days prior to the close of the written comment period.

CALIFORNIA REGULATORY NOTICE REGISTER 2024, VOLUME NUMBER 28–Z 860 WRITTEN COMMENT PERIOD Any interested person, or that person’s authorized representative, may submit written comments rel - evant to this proposed regulatory action to the DRE addressed as follows: Regular Mail Department of Real Estate Attention: Angela Cash, Sacramento Legal Office 651 Bannon Street, Suite 507 Sacramento, CA 95811 Electronic Mail DRE.RegComments@dre.ca.gov Comments may be submitted until 5:00 p.m., Tuesday, August 27, 2024. AUTHORITY AND REFERENCE

Section 10080 of the Business and Professions Code (“the Code”) authorize the DRE to adopt regulations that are reasonably necessary for the enforcement of the provisions of the Real Estate Law (Code Sections 10000 et seq.), and to administer and implement the laws governing the Consumer Recovery Account (CRA) within the Real Estate Fund (Code Sections 10470 et seq.) The CRA provides limited compen - sation to consumers defrauded by real estate licens - ees unable to pay judgments. The proposed amend - ed Sections 3100 and 3101 and new

Section 3100.1 to the Regulations implement, interpret and/or make specific

Section 10471(

b) of the Code as amended by new law known as SB 887 (Committee on Business, Professions and Economic Development,

Chapter 510,

Section 6, Statutes of 2023) (“SB 887”). INFORMATIVE DIGEST/PLAIN ENGLISH OVERVIEW —

SUMMARY OF PROPOSED REGULATION Current regulations provide a paper submission pro- cess for victims of real estate fraud to make claims to the CRA administered by the DRE. In this proposal, the DRE amends Sections 3100 (Definitions) and 3101 (Application for Payment from Recovery Account) and adds new

Section 3100.1 (Electronic Submission of Application) to the Regulations to implement SB 887 which allows consumers to electronically submit their CRA application to the DRE. This proposal: ■ Amends

Section 3100, subdivisions (

b) and (

c) and

Section 3101, subdivisions (

a) and (

c) to change the name “Bureau” to “DRE,” as DRE is no longer a Bureau effective July 1, 2018. ■ Adds

Section 3100, subdivision (

j) to the Regulations which interprets and makes specific the term “electronic filer” to identify the persons allowed to submit the CRA application and sup - porting documentation to the DRE in electronic form. ■ Adds

Section 3100, subdivision (

k) to the Regulations which interprets and makes specif - ic the terms “electronic signature” and “digital signature” as defined by the California’s Uniform Electronic Transactions Act (UETA) (Civil Code sections 1633.1–1633.17). ■ Adds

Section 3100, subdivision (

l) to the Regulations which interprets and makes specific the term “electronic submission.” ■ Adds

Section 3100.1, subdivisions (

a) and (

b) to the Regulations, which establish detailed require- ments for electronic CRA application submis - sions, including format type, file size limits, and daily cutoff times. ■ Adds

Section 3101, subdivisions (b) (1), (b) (2) and (b) (3) to the Regulations, which add electronic signature conditions for verifying a CRA applica- tion submitted electronically through the DRE’s website. ■ Amends

Section 3101, subdivisions (c), (

d) and (

e) to renumber subsections and to change the name “Bureau” to “DRE,” as DRE is no longer a Bureau effective July 1, 2018. Anticipated Benefits of the Proposed Regulation The proposed regulations provide claimants and their attorneys with guidelines and procedures for electronic submission of CRA applications via the DRE’s website. Amended Sections 3100 and 3101 in this proposal will benefit the public by enhancing the DRE’s service to CRA applicants, improving govern - ment efficiency by allowing electronic submissions, and saving time and expense by allowing its effective implementation of SB 887.

As to consumers, the pro - posed regulations allow for the convenient and cost– effective means to electronically file CRA applications from their computer, smart phone or tablet. Evaluation of Inconsistency/Incompatibility with Existing State Regulations The DRE has determined that these proposed reg - ulations are not inconsistent or incompatible with ex - isting regulations. After conducting a review for any regulations that would relate to the sections affected by this proposal, the DRE has concluded that these are the only State of California regulations relating to these subjects.

CALIFORNIA REGULATORY NOTICE REGISTER 2024, VOLUME NUMBER 28–Z 861 DISCLOSURES REGARDING THE PROPOSED ACTION The DRE has made the following determinations: Mandate on local agencies and school districts: None. Cost or savings to any state agency: None. Cost to any local agency or school district that must be reimbursed in accordance with Government Code sections 17500 through 17630: None. Other nondiscretionary costs or savings imposed on local agencies: None. Cost or savings in federal funding to the state: None. Cost impacts on a representative private person or business: There is a de minimis cost impact.

The proposal creates an additional filing option. Litigants coming from the legal system will most likely have as- sumed the cost of electronic submittals and electronic/ digital signatures. Significant, statewide adverse economic impact directly affecting businesses, including the ability of California businesses to compete with businesses in other states: None. Significant effect on housing costs: None.

RESULTS OF THE ECONOMIC IMPACT ANALYSIS/ASSESSMENT The DRE concludes that it is: (1) unlikely that this regulation proposal (“proposal”) will eliminate any jobs for real estate licensees or associated professions; (2) unlikely that this proposal will create jobs; (3) un - likely that this proposal will create new businesses of any sort; (4) unlikely that this proposal will eliminate any existing businesses; (5) unlikely that this propos - al will result in the expansion of businesses currently doing business in the state; (6) will benefit the health and welfare of California residents by giving them ac- cess to the convenience of electronic filing; and (7) is not expected to affect worker safety or the state’s environment.

SMALL BUSINESS DETERMINATION The DRE has initially determined that the proposed regulations may affect small business. However, the regulations’ effect are expected to be de minimis. CONSIDERATION OF ALTERNATIVES In accordance with Government Code

Section 11346.5, subdivision (a) (13), the DRE must determine that no reasonable alternative considered, or that has otherwise been identified and brought to its attention, would be more effective in carrying out the purpose for which this regulatory action is proposed, would be as effective and less burdensome to affected private persons than the proposed action, or would be more cost–effective to affected private persons and equally effective in implementing the statutory policy or other provision of law.

The DRE invites interested persons to present state- ments or arguments with respect to alternatives to the proposed regulation during the written comment period. CONTACT PERSON Inquiries concerning this action may be directed to Angela Cash at (916) 737–4384, or via email at DRE.RegComments@dre.ca.gov. The backup contact person is Stephen Lerner at (916) 737–4293.

AVAILABILITY OF STATEMENT OF REASONS, TEXT OF PROPOSED REGULATIONS, AND RULEMAKING FILE The DRE will have the entire rulemaking file available for inspection and copying throughout the rulemaking process at its headquarters office: 651 Bannon Street, Suite 507, Sacramento, California. As of the date this notice is published in the Notice Register, the rulemaking file consists of this notice, the proposed text of the regulations, the initial state - ment of reasons, and the Form 400 under which the package was submitted to the Office of Administrative Law for publication.

Copies may be obtained by con - tacting Angela Cash at the mailing address and email address listed on the first page of this notice. AVAILABILITY OF CHANGED OR MODIFIED TEXT After considering all timely and relevant comments received, the DRE may adopt the proposed regulations substantially as described in this notice. If the DRE makes modifications that are sufficiently related to the originally proposed text, the DRE will make the mod- ified text (with the changes clearly indicated) available to the public for at least 15 days before the DRE adopts the regulation as revised.

A request for a copy of any modified regulation(

s) should be addressed to the con- tact person designated above. The DRE will accept written comments on the modified regulation for 15 days after the date on which they are made available. AVAILABILITY OF THE FINAL STATEMENT OF REASONS Upon its completion, the Final Statement of Reasons will be available and copies may be requested from

CALIFORNIA REGULATORY NOTICE REGISTER 2024, VOLUME NUMBER 28–Z 862 the contact person named in this notice or may be ac - cessed on the website listed below. AVAILABILITY OF DOCUMENTS ON THE INTERNET Copies of the notice, the initial statement of reasons, and the text of the regulations in underline and strike - out can be accessed through DRE’s website at www. dre.ca.gov. TITLE 11.

COMMISSION ON PEACE OFFICER STANDARDS AND TRAINING AMEND COMMISSION REGULATION 1202 — PEACE OFFICER CERTIFICATES Notice is hereby given that the Commission on Peace Officer Standards and Training (POST) propos- es to amend regulations in Division 2 of Title 11, of the California Code of Regulations, as described be - low in the Informative Digest. A public hearing is not scheduled. Pursuant to Government Code (GC) sec - tion 11346.8, any interested person, or their duly au - thorized representative, may request a public hearing.

POST must receive the written request no later than 15 days prior to the close of the public comment period. Public Comments Due by August 26, 2024. Notice is also given that any interested person, or authorized representative, may submit written com - ments relevant to the proposed regulatory action by fax at (916) 404–5619, by email to Katelynn Poulos, katelynn.poulos@post.ca.gov, or by letter to: Commission on POST Attention: Katelynn Poulos 860 Stillwater Road, Suite 100 West Sacramento, CA 95605–1630 AUTHORITY AND REFERENCE This proposal is made pursuant to the authority vested by Penal Code (PC)

section 13503 (authority of POST), PC § 13506 (POST authority to adopt regu- lations). This proposal is intended to interpret, imple - ment, and make specific PC § 13503(e), which autho- rizes POST to develop and implement programs to in- crease the effectiveness of law enforcement, including programs involving training and education courses. INFORMATIVE DIGEST/POLICY STATEMENT OVERVIEW On September 30, 2021, Governor Newsom signed Senate Bill (SB) 2 (2021). SB 2 made significant changes to existing Government and Penal Codes, respectively.

These changes provide for additional peace officer hiring eligibility requirements. SB 2 also grants POST the authority to certify all peace officers in California, and subsequently take action against those certifications, should POST determine serious misconduct occurred. While the peace officer eligi - bility hiring requirements went into effect on January 1, 2022, the remaining changes to Government and Penal Codes went into effect on January 1, 2023.

Current POST regulations provide the process for California peace officers to apply for Peace Officer Certificates, including Proof of Eligibility (POE) and Professional Certificates. This rulemaking action pro - vides additional clarity for these processes.

The regulatory amendment proposed in this rulemaking action will address when an application would be temporarily denied or returned; corrects references, minor punctuation and grammatical er - rors, and clarifies terminology; clarifies that Jail Deputies are exempt from Professional Certificates; clarifies peace officer certification status for requal - ification; clarifies the proper application for training points; specifies the maximum number of years of out–of–state law enforcement experience accepted for Professional Certificates; clarifies that applicants and/ or the applicants’ employing agency are responsible for submitting the professional certificate application; clarifies the type of documentation accepted by POST for college credits earned during military service; re - moves “or eligible to possess” and require possession of the prior level professional certificate to be eligible for any subsequent professional certificate; clarifies that the return of certificates upon cancellation ap - plies to those applicants who have been issued a paper certificate.

Anticipated Benefits of the Proposed Amendments: The benefits anticipated by the proposed amend - ments to the regulation will provide clarity related to requirements for obtaining POE and how to qual - ify for professional peace officer certificates. This will increase the efficiency of the state of California in delivering services to stakeholders. Thus, the law enforcement standards are maintained and effective in preserving public health, safety, and welfare in the state. The proposed amendments will have no impact on worker safety or the state’s environment.

Evaluation of Inconsistency/Incompatibility with Existing State Regulations: POST has determined that these proposed amend - ments are not inconsistent nor incompatible with ex - isting regulations. After conducting a review for any regulations that would relate to or affect this area, POST has concluded that this is the only regulation that concerns processes and procedures related to requirements for obtaining peace officer certifica -

CALIFORNIA REGULATORY NOTICE REGISTER 2024, VOLUME NUMBER 28–Z 863 tion and how to qualify for professional peace officer certificates. FORMS INCORPORATED BY REFERENCE There are no forms to be incorporated by reference. DISCLOSURES REGARDING THE PROPOSED ACTION POST has made the following initial determinations: Mandate on local agencies or school districts: None. Cost or savings to any state agency: None. Costs to any local agency or school district which must be reimbursed in accordance with GC §§ 17500 through 17630: None. Other non–discretionary costs or savings imposed on local agencies: None.

Costs or savings in federal funding to the state: None. Cost impacts on a representative private persons or business: POST is not aware of any cost impacts that a representative private person or business would necessarily incur in reasonable compliance with the proposed action. Significant, statewide adverse economic impact di - rectly affecting California businesses: POST has de - termined that the proposed regulations will not have a significant, statewide adverse economic impact di - rectly affecting businesses, including the ability of California businesses to compete with businesses in other states.

Significant effect on housing costs: None. Small Business Determination: POST has deter - mined that the proposed regulations will not affect small business because the regulations only affect state agencies that are adopting, amending, or repeal - ing regulations. Additionally, the Commission’s main function to select and maintain training standards for law enforcement has no effect financially on small businesses.

RESULTS OF ECONOMIC IMPACT ANALYSIS/ASSESSMENT POST concludes that it is (1) unlikely the proposal will create or eliminate jobs in the state of California, (2) unlikely that the proposal will create or eliminate any businesses, and (3) unlikely that the proposed reg- ulations will result in the expansion of businesses cur- rently doing business within the state.

Benefits of the Proposed Action: As stated above under the Informative Digest/Policy Statement Overview, the benefits of the regulation will increase the efficiency of the state of California in delivering services to stakeholders by providing clarity related to requirements for obtaining peace officer certification and how to qualify for professional peace officer cer - tificates. Thus, law enforcement standards are main - tained and effective in preserving peace, protection of public health, safety, and welfare in California. There would be no impact that would affect worker safety or the state’s environment.

CONSIDERATION OF ALTERNATIVES In accordance with GC § 11346.5, subdivision (a) (13), POST must determine that no reasonable al - ternative it considered, or that has otherwise identified and brought to its attention, would be more effective in carrying out the purpose for which the action is pro - posed, or would be as effective as and less burdensome to affected private persons than the proposed action, or would be more cost–effective to affected private per - sons and equally effective in implementing the statu - tory policy or other provision of law than the proposed action.

CONTACT PERSONS Questions regarding this proposed regulatory ac - tion may be directed to Katelynn Poulos, Commission on POST, 860 Stillwater Road, Suite 100, West Sacramento, CA 95605–1630 at (916) 227– 4894. General questions regarding the regulatory pro - cess may be directed to Ashley Anderson at (916) 970–4635.

TEXT OF PROPOSAL Individuals may request copies of the proposed text (the “express terms”) of the regulations, the initial statement of reasons, the modified text of the regu - lations, if any, or other information upon which the rulemaking is based to, the Commission on POST at 860 Stillwater Road, Suite 100, West Sacramento, CA 95605–1630. These documents are also lo - cated on the POST Website at https://post.ca.gov/ Regulatory–Actions.

ADOPTION OF PROPOSED REGULATIONS/ AVAILABILITY OF CHANGED OR MODIFIED TEXT Following the public comment period, the Commission may adopt the proposal substantially as set forth without further notice, or the Commission may modify the proposal if such modifications re - main sufficiently related to the text as described in the Informative Digest. If the Commission makes changes to the language before the date of adoption, the text of any modified language, clearly indicated, will be made available at least 15 days before adoption to all

CALIFORNIA REGULATORY NOTICE REGISTER 2024, VOLUME NUMBER 28–Z 864 persons whose comments were received by POST during the public comment period and to all persons who request notification from POST of the availabil - ity of such changes. A request for the modified text should be addressed to the agency official designated in this notice. The Commission will accept written comments on the modified text for 15 days after the date that the revised text is made available.

AVAILABILITY AND LOCATION OF THE RULEMAKING FILE AND THE FINAL STATEMENT OF REASONS The rulemaking file contains all information upon which POST is basing this proposal and is available for public inspection by contacting the person(

s) named above. As of the date this notice is published in the Notice Register, the rulemaking file consists of this notice, the proposed text of the regulations, and the initial statement of reasons. To request a copy of the Final Statement of Reasons once it has been approved, submit a written request to the contact person(

s) named above. TITLE 11. COMMISSION ON PEACE OFFICER STANDARDS AND TRAINING COMMISSION REGULATIONS 1001 —

DEFINITIONS AND 1059 — REQUIREMENTS FOR BASIC COURSE CERTIFICATION Notice is hereby given that the Commission on Peace Officer Standards and Training (POST) propos- es to amend regulations in Division 2 of Title 11 of the California Code of Regulations as described be - low in the Informative Digest. A public hearing is not scheduled. Pursuant to Government Code (GC) sec - tion 11346.8, any interested person, or their duly au - thorized representative, may request a public hearing. POST must receive the written request no later than 15 days prior to the close of the public comment period.

Public Comments Due by August 30, 2024. Notice is also given that any interested person, or authorized representative, may submit written com - ment(

s) relevant to the proposed regulatory action by fax at (916) 404–5619, by email to Jennifer Hardesty, jennifer.hardesty@post.ca.gov, or by letter to: Commission on POST Attention: Rulemaking 860 Stillwater Road, Suite 100 West Sacramento, CA 95605–1630 AUTHORITY AND REFERENCE This proposal is made pursuant to the authority vested by Penal Code (PC)

section 13503 (authority of POST), and PC § 13506 (POST authority to adopt reg- ulations). This proposal is intended to interpret, imple- ment, and make specific PC § 13510(a) (2), which au- thorizes to adopt, and may from time to time amend, rules establishing minimum standards for training. INFORMATIVE DIGEST/POLICY STATEMENT OVERVIEW PC § 13510 requires that POST develop guidelines and a course of instruction and training for law en - forcement officers who are employed as peace officers, or who are not yet employed as a peace officer but are enrolled in a training academy for law enforcement officers.

POST is responsible for the certification of these courses and implementing requirements for both the certification and presentation of these courses. Currently, there is no requirement that a coordina - tor be assigned to oversee the POST–certified PC 832 courses. As a result, POST has identified numerous issues with the presentation of these courses and has suspended or decertified presenters due to the iden - tified issues. There have also been identified issues related to the individuals selected to manage and eval- uate student performance during the scenario testing process.

Additionally, the regulatory requirements for certification of basic courses are located under one regulatory section, yet the requirements for piloting new content and not limiting course attendance to one agency without proper justification is located under another regulatory section, which has caused confu - sion for presenters.

The implementation of these changes will ensure better oversight of POST–certified PC 832 courses by requiring presenters to designate a coordinator, alle - viate confusion related to regulatory requirements by having all applicable regulatory requirements under one regulatory section, and will ensure only the most qualified individuals are managing and evaluating stu- dent performance during the scenario testing process.

Anticipated Benefits of the Proposed Amendments: The benefits anticipated by the proposed amend - ments to the regulation will be proper oversight of PC 832 courses, clarification on regulatory require - ments for the basic courses, and improved selection of Scenario Managers and Scenario Evaluators, which will increase the efficiency of the state of California in delivering services to stakeholders. Thus, the law enforcement standards are maintained and effective in preserving peace, protection of public health, safety, and welfare of California. The proposed amendments

CALIFORNIA REGULATORY NOTICE REGISTER 2024, VOLUME NUMBER 28–Z 865 will have no impact on worker safety or the state’s environment. Evaluation of Inconsistency/Incompatibility with Existing State Regulations: POST has determined that these proposed amend - ments are not inconsistent nor incompatible with ex - isting regulations. After conducting a review for any regulations that would relate to or affect this area, POST has concluded that these are the only regula - tions that concern processes and procedures for peace officer eligibility in the state.

FORMS INCORPORATED BY REFERENCE There are no forms incorporated by reference in this proposed action. DISCLOSURES REGARDING THE PROPOSED ACTION POST has made the following initial determinations: Mandate on local agencies or school districts: None. Cost or savings to any state agency: None. Costs to any local agency or school district which must be reimbursed in accordance with GC §§ 17500 through 17630: None. Other non–discretionary costs or savings imposed on local agencies: None. Costs or savings in federal funding to the state: None.

Cost impacts on a representative private persons or business: POST is not aware of any cost impacts that a representative private person or business would necessarily incur in reasonable compliance with the proposed action. Significant, statewide adverse economic impact di - rectly affecting California businesses: POST has de - termined that the proposed regulations will not have a significant, statewide adverse economic impact di - rectly affecting businesses, including the ability of California businesses to compete with businesses in other states. Significant effect on housing costs: None.

Small Business Determination: POST has deter - mined that the proposed regulations will not affect small businesses because the regulations only affect state agencies that are adopting, amending, or repeal - ing regulations. Additionally, the Commission’s main function to select and maintain training standards for law enforcement has no effect financially on small businesses.

Benefits of the Proposed Action: As stated above under the Informative Digest/Policy Statement Overview, the benefits of the regulation will increase the efficiency of the state of California in delivering services to stakeholders by ensuring better oversight of POST–certified PC 832 courses, alleviating con - fusion related to regulatory requirements, and en - suring only the most qualified individuals are man - aging and evaluating student performance during the scenario testing process.

Thus, the law enforcement standards are maintained and effective in preserving peace, protection of public health, safety, and welfare in California. There would be no impact that would affect worker safety or the state’s environment.

CONTACT PERSONS Questions regarding this proposed regulatory action may be directed to Jennifer Hardesty , Commission on POST, 860 Stillwater Road, Suite 100, West Sacramento, CA 95605–1630, at (916) 227–3917. General questions regarding the regulatory pro - cess may be directed to Ashley Anderson at (916) 970–4635.

CALIFORNIA REGULATORY NOTICE REGISTER 2024, VOLUME NUMBER 28–Z 866 cated on the POST Website at https://post.ca.gov/ Regulatory–Actions. ADOPTION OF PROPOSED REGULATIONS/ AVAILABILITY OF CHANGED OR MODIFIED TEXT Following the public comment period, the Commission may adopt the proposal substantially as set forth without further notice, or the Commission may modify the proposal if such modifications re - main sufficiently related to the text as described in the Informative Digest.

If the Commission makes changes to the language before the date of adoption, the text of any modified language, clearly indicated, will be made available at least 15 days before adoption to all persons whose comments were received by POST during the public comment period and to all persons who request notification from POST of the availabil - ity of such changes. A request for the modified text should be addressed to the agency official designated in this notice. The Commission will accept written comments on the modified text for 15 days after the date that the revised text is made available.

s) named above. TITLE 16. DENTAL BOARD DENTAL ASSISTING EXAMS NOTICE IS HEREBY GIVEN that the Dental Board of California (Board) is proposing to take the action described in the Informative Digest below, after considering all comments, objections, and recommen- dations regarding the proposed action. PUBLIC HEARING The Board has not scheduled a public hearing on this proposed action.

However, the Board will, hold a hearing if it receives a written request for a public hearing from any interested person, or his or her au - thorized representative, no later than 15 days prior to the close of the written comment period. A hearing may be requested by making such request in writing addressed to the individuals listed under “Contact Person” in this notice.

WRITTEN COMMENT PERIOD Written comments relevant to the action proposed, including those sent by mail, facsimile, or email to the addresses listed under Contact Person in this Notice, must be received by the Board at its office no lat - er than by 5:00 p.m., Tuesday, August 27, 2024, or must be received by the Board at the hearing, should one be scheduled.

AUTHORITY AND REFERENCE: Pursuant to the authority vested by Business and Professions Code (BPC) sections 1743, 1749.1, and 1614, to implement, interpret, or make specific BPC sections 123, 1743, 1749.1, 1750.2, 1750.4, 1752.1, and 1753, the Board is considering amending sections 1080, 1080.3, 1081 and 1081.2, adopting proposed sections 1081.3 and 1081.4, and repealing sections 1080.1, 1080.2,1081.1, 1082, 1082.1, 1082.3, and 1083 of

Article 4 of

Chapter 3 of Division 10 of Title 16 of the California Code of Regulations (CCR). INFORMATIVE DIGEST/POLICY STATEMENT OVERVIEW The Board is responsible for licensing and regu - lating dental professionals in California. The Board licenses an estimated 89,000 dental professionals, including approximately 43,500 licensed dentists; 44,500 registered dental assistants (RDAs); and 1,700 registered dental assistants in extended functions (RDAEFs); 47 dental sedation assistants (DSAs); and 1,600 orthodontic assistants (OAs).

The Board is also responsible for setting the duties and functions of an estimated 50,000 unlicensed dental assistants. The Board is responsible for developing and ad - ministering dental assisting examinations for appli - cants for a Registered Dental Assistant (RDA) and Registered Dental Assistant in Extended Functions (RDAEF) license and applicants for Dental Sedation Assistant (DSA) or Orthodontic Assistant (OA) per - mits pursuant to BPC

section 1743. This includes set - ting pass points for these examinations. Existing regulations in

Article 4 of

Chapter 3 of Division 10 of the Board’s regulations (CCR sections 1080 et seq.) set minimum standards for dental aux - iliary written and practical examinations, general procedures for clinical examinations, examination re -

CALIFORNIA REGULATORY NOTICE REGISTER 2024, VOLUME NUMBER 28–Z 867 view procedures and appeals, and, the RDA, RDAEF, Registered Dental Hygienist (RDH), Registered Dental Hygienist in Extended Functions (RDHEF) written and practical examinations, RDH supplemental exam- inations in law and ethics, and passing grades for the RDH, RDA, RDAEF, and RDHEF examinations.

The Department of Consumer Affairs’ (DCA) Office of Professional Examination Services (OPES) provides professional consulting services in exam - ination validation and development to this Board and other DCA boards, bureaus, and committees, and pro- vides recommendations based on regulations, profes - sional guidelines, and technical standards related to licensure examinations.

OPES has completed occu - pational analyses of the dental assisting professions regulated by this Board and developed examination plan outlines to specify content to ensure entry level competence in the specified dental assisting licensing classifications in California.

This rulemaking would update the Board’s existing dental assisting exam regulations in accordance with current examination and administration requirements of the Board for dental assistant licensees or permit- holders regulated by this Board, establish a criterion– referenced passing score for dental assisting exams for RDAs, RDAEFs, OAs and DSAs, remove references to examinations that have been discontinued and/or superseded by changes in laws and regulations, link the examinations to the examination outlines prepared by the OPES, and repeal regulations related to dental hygienist examinations that have been superseded by regulations established by the Dental Hygiene Board of California (DHBC).

These changes are intended to better protect California consumers by ensuring ex - aminations meet minimum standards for qualifying applicants for licensure, and by ensuring consistency in the Board’s examinations. Besides technical, non–substantive changes related to the authority and reference notes, grammar, gen - dered pronouns and language choice, the proposed changes to the regulations include: ● Changes to Title 16 CCR

section 1080 ○ Remove references to discontinued practi - cal and clinical examinations processes and procedures ○ Repeal references to “dental auxiliary” and replace it with references to the types of den- tal assisting professionals the Board regu - lates: RDA, RDAEF, OA and DSA. ○ Change references to person or he/her to “examination candidate” or “examinee” ○ Add new requirements for admission to an examination room for the Board’s written examinations including requiring the exam - inee to: (

A) allow a test center proctor at the examination site to photograph the exam - inee, (

B) provide a government–issued pho- tographic identification (as defined in sub -

section (d)), and,(

C) present their thumb for electronic scanning. ○ Add new requirements for re–admission to an examination room including: requiring that whenever an examinee leaves and re - turns to the examination site that their thumb print will be scanned again and matched to the initial thumb print. ○ Provide options for examinees needing an accommodation for thumb printing as specified ○ Revise and renumber the list of actions that would prompt dismissal of an examinee from the examination ○ Add engaging in any other conduct speci - fied in BPC

section 123 (exam subversion) as a grounds for dismissal from the entire examination and for which a statement of is- sues (denial document) may be filed against an examinee ○ Define and list the “acceptable government– issued photographic identification that would be accepted for exam admission ● Repeal of Title 16 CCR

section 1080.1 ○ Repeal existing regulation and title as it re - lates to requirements for the general proce - dures for dental auxiliary clinical examina - tions, which are now obsolete. ● Repeal of Title 16 CCR

section 1080.2 ○ Repeal existing regulation and title at CCR

Section 1080.2 that specifies procedures for the conduct of dental auxiliary examinations that were adopted to address practical exam and grading processes for those exams. The Board proposes to repeal this regulation’s ti- tle and

section in its entirety as obsolete. ● Changes to Title 16 CCR

section 1080.3 ○ Revise the

section title to replace examina - tion title references to “Dental Auxiliary Li- censure” with references to “RDA, RDAEF, Orthodontic Assistant and Dental Sedation Assistant Written” ○ Remove references to practical or clinical phases of examinations ○ Change the length of time permitted to ap - peal the examination results from sixty to fifteen days. ○ Change the party responsible for respond - ing to examination appeals from the Board to the Board’s designee.

CALIFORNIA REGULATORY NOTICE REGISTER 2024, VOLUME NUMBER 28–Z 868 ● Changes to Title 16 CCR

section 1081 ○ Revise

section title from “RDA exami - nation” to “Registered Dental Assistant Combined Written and Law and Ethics Examination” ○ Add requirements for an applicant to “achieve a criterion–referenced passing score” on the Board’s statutorily required RDA exam entitled “Registered Dental As - sistant Combined Law and Ethics Examina - tion” and short form term “examination” for ease of reference throughout this

section (re- ferred to “RDA exam” hereinafter). ○ Add an updated description of what the cur- rent RDA exam encompasses by adding knowledge of California and federal laws and the ability to recognize and apply ethi - cal principles as they relate to the duties of the RDA. ○ Repeal as outdated the current subjects for the RDA exam listed in existing regulation as inconsistent with the proposed exam con- tent areas, tasks and associated knowledge statements recommended by OPES. ○ Replace those prior subjects with the re - vised exam content areas, tasks and associ - ated knowledge statements listed in Table 14 — Registered Dental Assistant Written Ex - amination Outline”, which is proposed to be incorporated by reference and published in the document entitled “Occupational Analy- sis of the Registered Dental Assistant Pro - fession” by the DCA ’s Office of Professional Examination Services, dated June 2023 ○ Establishes the passing score for this exam as a criterion–referenced passing scored based on the modified Angoff standard set - ting method ○ Sets the effective date for this

section as ei - ther March 1, 2024 or effective date on filing if approved by the Office of Administrative Law after March 1, 2024 ● Repeal of Title 16 CCR

section 1081.1 ○ Existing regulation prescribes the general requirements that the Board used to imple - ment the prior RDA practical examination. The Board proposes to repeal this

section and its title as the practical exam is no lon - ger authorized and therefore these regula - tions are no longer necessary. ● Changes to Title 16 CCR

section 1081.2 ○ Revise

section title from “RDAEF Exami - nation Requirements” to “RDAEF Written Examination Requirements” ○ Repeal subsections (a)–(

c) that specify prior exam requirements as obsolete ○ Add requirements that “prior to issuance of a license” an applicant shall complete and “achieve a criterion–referenced pass - ing score” on the Board’s Registered Den - tal Assistant in Extended Functions Writ - ten Examination as specified and add short form term “examination” for ease of refer - ence throughout this

section (referred to “RDAEF exam” hereinafter). ○ Add a description of what the RDAEF exam encompasses ○ Specify the content areas, tasks, and associ - ated knowledge statements for upon which RDAEF applicants will be tested for the RDAEF exam by incorporating by reference those items in “Table 16 — Registered Den- tal Assistant in Extended Functions Writ - ten Examination Outline” as published in the OPES’ document entitled “Occupation - al Analysis of the Registered Dental Assis - tant In Extended Functions Profession” by the Department of Consumer Affairs’ Office of Professional Examination Services, dated October 2021. ○ Establishes the passing score for this exam as a criterion–referenced passing score based on the modified Angoff standard set - ting method ● Adopt Title 16 CCR

section 1081.3 Orthodontic Assistant Written Examination ○ Add descriptive title “Orthodontic Assistant Written Examination” and new

section cov - ering requirements for the examination ○ Add a new subsection to require that “pri - or to issuance of a license” an applicant shall complete and “achieve a criterion– referenced passing score” on the Board’s Orthodontic Assistant Examination as spec - ified and add short form term “examination” for ease of reference throughout this section. ○ Add a description of what the OA exam encompasses ○ Specify the content areas, tasks, and associ - ated knowledge statements for upon which OA applicants will be tested for the OA exam by incorporating by reference those items in “Table 13 — Orthodontic Assis - tant Examination Outline”, which is hereby incorporated by reference and published in the document entitled “Occupational Analy- sis of the Orthodontic Assistant Practice” by the Department of Consumer Affairs’ Office

CALIFORNIA REGULATORY NOTICE REGISTER 2024, VOLUME NUMBER 28–Z 869 of Professional Examination Services, dated April 2021. ○ Establishes the passing score for this exam as a criterion–referenced passing score based on the modified Angoff standard set - ting method. ● Adopt Title 16 CCR

section 1081.4 Dental Sedation Assistant Written Examination ○ Add descriptive title “Dental Sedation Assis- tant Written Examination” and new

section covering requirements for the examination. ○ Add a new subsection to require that “pri - or to issuance of a license” an applicant shall complete and “achieve a criterion– referenced passing score” on the Board’s DSA exam as specified and add the short form term “examination” for ease of refer - ence throughout this section. ○ Add a description of what the DSA exam encompasses. ○ Specify the content areas, tasks, and associ - ated knowledge statements for upon which DSA applicants will be tested for the DSA exam by incorporating by reference those items in the Board’s “Dental Sedation As - sistant Examination Outline” issued August 2009. ○ Define “criterion referenced passing score” to mean a passing score for the DSA exam based on the modified Angoff standard set - ting method. ● Repeal of Title 16 CCR

section 1082 ○ Repeal this

section and title relating to Reg - istered Dental Hygienists written examina - tions as superseded by Business and Profes- sions Code

section 1917 and Title 16 CCR

section 1121 of the DHBC’s regulations. ● Repeal of Title 16 CCR

section 1082.1 ○ Repeal this

section and title relating to Regis- tered Dental Hygienist clinical examination requirements as superseded by Title 16 CCR

section 1124 of the DHBC’s regulations. ● Repeal of Title 16 CCR

section 1082.3 ○ Repeal this

section and title relating to Sup - plemental Examinations in California Law and Ethics. These regulations were adopt - ed to implement RDA ethics exam require - ments (which were combined at BPC

section 1749.1 under the new RDA exam proposed to be implemented in this rulemaking under CCR

section 1081) and ethics exams for den- tal hygienists authorized by prior BPC sec - tion 1766 (which has since been repealed). This proposal would repeal these regula - tions that have been superseded and are no longer needed or authorized. ● Repeal of Title 16 CCR

section 1083 ○ Repeal these regulations and title that are outdated and obsolete. Material on passing scores (“pass points”) for the associated ex - ams administered by this Board has been updated and moved to the proposed sections corresponding to the relevant exams at CCR sections 1081, 1081.2, 1081.3, and 1081.4. In addition, the Board proposes to repeal refer- ences to passing grades for registered dental hygienists and registered dental hygienists in extended functions at subsections (

a) and (

d) since the Board’s authority to set the passing score for these professions at prior BPC sec- tions 1758 and 1759 has been repealed. ANTICIPATED BENEFITS OF PROPOSED REGULATIONS: The Board has determined that this regulatory pro - posal will have the following benefits to the health and welfare of California residents. The proposed amend - ments make the dental assisting examination require - ments consistent with current law and the current den- tal assisting examination administration, incorporate minimum standards for exam validation and exam passing score methodology, and strengthen consumer protection.

The Board anticipates that the updated regulations will be a more useful tool for the Board, examination applicants and licensees, and the public by providing a more accurate overview of the Board’s dental assist- ing examinations and associated procedures. These changes are intended to better protect California con - sumers by ensuring examinations meet minimum standards for qualifying applicants for licensure, and by ensuring consistency in the Board’s examinations actions. This regulatory proposal does not affect worker safety or the state’s environment.

EVALUATION OF CONSISTENCY AND COMPATIBILITY WITH EXISTING STATE REGULATIONS During the process of developing this regulatory proposal, the Board has conducted a search of any similar regulations on these topics and has concluded that these regulations are neither inconsistent nor in - compatible with existing state regulations.

CALIFORNIA REGULATORY NOTICE REGISTER 2024, VOLUME NUMBER 28–Z 870 INCORPORATION BY REFERENCE This proposal would incorporate by reference the following examination plans developed by the Department of Consumer Affairs’ Office of Professional Examination Services (OPES) for the RDA, RDAEF, Orthodontic Assistant and Dental Sedation Assistant examinations, as follows: A. “Table 14 ––Registered Dental Assistant Written Examination Outline,” which is published in the document entitled “Occupational Analysis of the Registered Dental Assistant Profession” by the Department of Consumer Affairs’ Office of Pro - fessional Examination Services, dated June 2023.

B. “Table 16 –– Registered Dental Assistant In Ex - tended Functions Written Examination Outline”, which is published in the document entitled “Oc- cupational Analysis of the Registered Dental As- sistant In Extended Functions Profession” by the Department of Consumer Affairs’ Office of Pro - fessional Examination Services, dated October 2021. C. “Table 13 — Orthodontic Assistant Examination Outline”, which is published in the document en- titled “Occupational Analysis of the Orthodontic Assistant Practice” by the Department of Con - sumer Affairs’ Office of Professional Examina - tion Services, dated April 2021.

D. The Dental Board of California’s “Dental Seda - tion Assistant Examination Outline” issued Au - gust 2009. DISCLOSURES REGARDING THIS PROPOSED ACTION FISCAL IMPACT ESTIMATES Fiscal Impact on Public Agencies Including Costs or Savings to State Agencies or Costs/Savings in Federal Funding to the State: This proposal provides a more accurate overview of the Board’s processes in examination procedures and passing scores involving dental auxiliaries, which will provide greater clarity to applicants. The Board does not anticipate additional workload or costs resulting from the proposed regulations.

However, the Board estimates one–time contract costs of approximately $180,000 with OPES to com - plete the four occupational analyses. The regulations do not result in costs or savings in federal funds to the state. Nondiscretionary Costs/Savings to Local Agencies: None. Cost to Any Local Agency or School District for Which Government Code Sections 17500–17630 Require Reimbursement: None. Mandate Imposed on Local Agencies or School Districts: None. Significant Effect on Housing Costs: None.

Business Impact Estimates: The Board has made the initial determination that the proposed regulatory action would have no sig - nificant statewide adverse economic impact directly affecting business, including the ability of California businesses to compete with businesses in other states. This initial determination is based upon the following facts. This proposal would only impact individuals apply- ing to take the specified dental assisting examination.

Cost Impact on Representative Private Person or Business: The agency is not aware of any cost impacts that a representative private person or business would necessarily incur in reasonable compliance with the proposed action. The proposed regulations update existing provisions related to dental auxiliary exam - inations and does not change current application or examination fees. The proposed regulatory action only adversely af - fects dental auxiliary examination applicants who, through their conduct, fail to meet the Board’s require- ments for examination.

Any potential “adverse eco - nomic impact” may be avoided simply by complying with the existing laws and regulations governing den - tal auxiliary examinations in California. RESULTS OF ECONOMIC IMPACT ASSESSMENT/ANALYSIS Impact on Jobs/Businesses: The Board has determined that this regulatory proposal will not have a significant impact on the following: 1) the creation or elimination of jobs within the State of California (“state”), 2) the creation of new businesses or the elimination of existing businesses within the state, or, 3) the expansion of businesses currently doing busi- ness within the state.

The proposed regulations update existing dental auxiliary examinations regulations necessary for li - censure. As a result, the proposed regulation only im - pacts candidates applying to take the specified den - tal assisting examinations. The proposed regulatory action only potentially adversely affects examination applicants that would not be in compliance with Board examination requirements. Any potential “adverse economic impact” may be avoided simply by comply-

CALIFORNIA REGULATORY NOTICE REGISTER 2024, VOLUME NUMBER 28–Z 871 ing with the existing laws and regulations governing dental assisting examinations in California.

Benefits of Regulation: The Board has determined that this regulatory pro - posal will have the following benefits to the health and welfare of California residents: The proposed amendments make the dental assist - ing examination requirements consistent with cur - rent law and the current dental assisting examination administration, incorporate minimum standards for exam validation and exam passing score methodology, and strengthen consumer protection.

The Board anticipates that the updated regulations will be a more useful tool for the Board, examination applicants and licensees, and the public by providing a more accurate overview of the Board’s dental assist- ing examinations and associated procedures. These changes are intended to better protect California con - sumers by ensuring examinations meet minimum standards for qualifying applicants for licensure and by ensuring consistency in the Board’s examinations actions. This regulatory proposal does not affect worker safety because the proposal does not relate to worker safety.

This regulatory proposal does not affect California’s environment as the proposal is not related to the environment. BUSINESS REPORTING REQUIREMENTS The regulatory action does not require businesses to file a report with the Board. EFFECT ON SMALL BUSINESS While the Board does not have, nor does it maintain, data to determine if any of its licensees (dentists or dental auxiliaries) are a “small business,” as defined in Government Code

section 11342.610, the Board has made an initial determination that the proposed reg - ulatory action will not affect small businesses since the proposed regulatory action only adversely affects dental auxiliary examination applicants who, through their conduct, fail to meet the Board’s requirements for examination. Any potential “adverse economic impact” may be avoided simply by complying with the existing laws and regulations governing the spec - ified dental assisting examinations in California.

The Board does not maintain data relating to the number or percentage of licensees who own a small business; therefore, the number or percentage of small business- es that may be impacted cannot be predicted. CONSIDERATION OF ALTERNATIVES In accordance with Government Code

section 11346.5, subdivision (a) (13), the Board must deter - mine that no reasonable alternative it considered to the regulation or that has otherwise been identified and brought to its attention would be more effective in car- rying out the purpose for which the action is proposed, would be as effective and less burdensome to affect - ed private persons than the proposal described in this Notice, or would be more cost–effective to affected private persons and equally effective in implementing the statutory policy or other provision of law.

Any interested person may submit comments to the Board in writing relevant to the above determinations at 2005 Evergreen Street, Suite 1550, Sacramento, California 95815 during the written comment period or at the hearing if one is scheduled or requested. AVAILABILITY OF STATEMENT OF REASONS AND RULEMAKING FILE The Board has compiled a record for this regulatory action, which includes the Initial Statement of Reasons (ISOR), proposed regulatory text, and all the informa- tion on which this proposal is based.

This material is contained in the rulemaking file and is available for public inspection upon request to the contact persons named in this notice.

TEXT OF PROPOSAL Copies of the exact language of the proposed reg - ulations, and any document incorporated by refer - ence, and of the initial statement of reasons, and all of the information upon which the proposal is based, may be obtained at the hearing (if requested) or prior to the hearing upon request from the Board at 2005 Evergreen Street, Suite 1550, Sacramento, California 95815 or by accessing the Board’s website at https:// www.dbc.ca.gov/about_us/lawsregs/proposed_ regulations.shtml.

AVAILABILITY OF CHANGED OR MODIFIED TEXT After considering all timely and relevant comments, the Board, upon its own motion or at the request of any interested party, may, adopt the proposed regulations substantially as described in this notice, or may mod - ify such proposals if such modifications are sufficient- ly related to the original text.

With the exception of technical or grammatical changes, the full text of any modified proposal, with the modifications clearly in - dicated, will be available for review and written com - ment for 15 days prior to its adoption from the person designated in this Notice as the Contact Person and

CALIFORNIA REGULATORY NOTICE REGISTER 2024, VOLUME NUMBER 28–Z 872 will be mailed to those persons who submit written comments or oral testimony related to this proposal or who have requested notification of any changes to the proposal. AVAILABILITY AND LOCATION OF THE FINAL STATEMENT OF REASONS AND RULEMAKING FILE All the information upon which the proposed reg - ulations are based is contained in the rulemaking file which is available for public inspection by contacting the person named below.

You may obtain a copy of the Final Statement of Reasons once it has been prepared, by making a writ - ten request to the contact persons named below or by accessing the website listed below.

CONTACT PERSONS Inquiries or comments concerning the proposed rulemaking action may be addressed to: Name: David Bruggeman, Staff Services Manager I Dental Board of California Address: 2005 Evergreen Street, Suite 1550 Sacramento, CA 95815 Telephone Number: (916) 263–2327 Fax Number: (916) 263–2140 Email Address Lawrence.Bruggeman@dca.ca.gov The backup contact person is: Name: Christy Bell, Staff Services Manager II Dental Board of California Address: 2005 Evergreen Street, Suite 1550 Sacramento, CA 95815 Telephone Number: (916) 263–2187 Fax Number: (916) 263–2140 Email Address: Christy.Bell@dca.ca.gov AVAILABILITY OF DOCUMENTS ON THE INTERNET Copies of the Notice of Proposed Action, the Initial Statement of Reasons, and the text of the regula - tions with modifications noted, as well as the Final Statement of Reasons when completed, and modified text, if any, can be accessed through the Board’s web- site at: https://www.dbc.ca.gov/about_us/lawsregs/ proposed_regulations.shtml TITLE 18.

DEPARTMENT OF TAX AND FEE ADMINISTRATION DIVISION 2,

CHAPTER 8.8, CANNABIS EXCISE TAX EFFECTIVE ON AND AFTER JANUARY 1, 2023, NEW SECTIONS 3800, APPLICATION OF

CHAPTER AND

DEFINITIONS, AND 3820, RESPONSIBLE PERSON LIABILITY, AND AMENDMENTS TO CURRENT SECTIONS 3501, RECORDS, 3700, CANNABIS EXCISE AND CULTIVATION TAXES, 3703, EXCESS CANNABIS TAX, 3800, CANNABIS EXCISE TAX AND CANNABIS RETAILER EXCISE TAX PERMIT, 3805, CANNABIS EXCISE TAX CREDIT, AND 3810, VENDOR COMPENSATION NOTICE IS HEREBY GIVEN that the California Department of Tax and Fee Administration (Department), pursuant to the authority in Revenue and Taxation Code (RTC)

section 34013, proposes to adopt California Code of Regulations (CCR), title 18,

chapter 8.8, Cannabis Excise Tax Effective on and after January 1, 2023, the emergency amendments adding subdivisions (h) (6) and (i) (3) to CCR, title 18,

section (Regulation or Reg.) 3700, Cannabis Excise and Cultivation Taxes, emergency Regulations 3703, Excess Cannabis Tax, 3800, Cannabis Excise Tax and Cannabis Retailer Excise Tax Permit, 3805, Cannabis Excise Tax Credit, and 3810, Vendor Compensation, as permanent regulations through the regular rulemak - ing process in the Administrative Procedure Act (APA) (commencing with Government Code (GC), § 11340). The Department also proposes to adopt new Regulations 3800, Application of

Chapter and

Definitions, and 3820, Responsible Person Liability, renumber emergency Regulation 3800 as Regulation 3801, and amend renumbered emergency Regulation 3801 and emergency Regulation 3810 through the APA ’s regular rulemaking process. In addition, pur - suant to the authority in RTC

section 55301, the Department proposes to amend Regulation 3501, Records. The proposed regulatory action implements, interprets, and makes specific the amendments made to the Cannabis Tax Law (CTL) (RTC, § 34010 et seq.) by Assembly Bill Number (AB) 195 (Stats. 2022,

chapter 56), and clarifies the record keeping require - ments for cannabis retailers. AUTHORITY Regulation 3501: RTC

section 5530.1

CALIFORNIA REGULATORY NOTICE REGISTER 2024, VOLUME NUMBER 28–Z 873 Regulation 3700: GC

section 15570.40, subdivision (b), and RTC

section 34013.

Chapter 8.8 and Regulations 3703, 3800, 3801, 3805, 3810, and 3820: RTC

section 34013. REFERENCE Regulation 3501: RTC

section 55302. Regulation 3700: RTC sections 34010, 34011, 34012, 34013, 34015, 55041.1, and 55044, Health and Safety Code

section 11018.2, and GC

section 15570.40, sub- division (b). Regulation 3703: RTC sections 34011, 34012, 34012.3, 34012.5, 34013, and 34015. Regulation 3800: RTC sections 34010 and 34011.2. Renumbered Regulation 3801: RTC sections 34011.2, 34014, 34014.1, 34015, and 55302. Regulation 3805: RTC sections 34011.01 and 55302. Regulation 3810: RTC sections 34010, 34011.1, and 34011.2. Regulation 3820: RTC

section 34011.2, 34014, 34015, and 34015.2. INFORMATIVE DIGEST/POLICY STATEMENT OVERVIEW

Summary of Existing Laws On June 30, 2022, the Legislature enacted AB 195, and as relevant here, AB 195 amended the CTL to: ● Discontinue the imposition of the cultivation tax imposed by RTC

section 34012 beginning July 1, 2022. ● Discontinue the cannabis excise tax imposed by RTC

section 34011 on purchasers of cannabis or cannabis products sold in this state at the rate of 15 percent of the average market price of any re - tail sale by a cannabis retailer, beginning January 1, 2023, and the requirement for the distributor to collect the cannabis excise tax imposed by RTC

section 34011 from the cannabis retailer on can - nabis or cannabis products sold or transferred to a cannabis retailer on or after January 1, 2023. ● Impose a new cannabis excise tax on purchasers of cannabis or cannabis products sold in this state at the rate of 15 percent of the gross receipts of any retail sale by a cannabis retailer, beginning January 1, 2023 (RTC, § 34011.2). ● Require cannabis retailers to collect the new can- nabis excise tax imposed by RTC

section 34011.2, beginning January 1, 2023, and report and remit it directly to the Department. ● Require all cannabis retailers to obtain a separate cannabis tax permit from the Department begin - ning January 1, 2023 (RTC, § 34014). ● Allow a cannabis retailer to claim a credit for cannabis excise tax paid to a distributor on can - nabis or cannabis products the retailer sold to a purchaser on or after January 1, 2023 (RTC, § 34011.01). ● Allow a licensed cannabis retailer that is ap - proved by the Department of Cannabis Control (DCC) for a fee waiver to retain vendor compen- sation in an amount equal to 20 percent of the cannabis excise tax after they are approved by the Department. (RTC, § 34011.1). ● Make a responsible person liable for cannabis taxes they willfully fail to pay or cause to be paid for a corporation, partnership, limited partner - ship, limited liability partnership, or limited li - ability company under specified circumstances (RTC, § 34015.2).

Cultivation Tax Subdivision (

a) of RTC

section 34012 imposed a cultivation tax on harvested cannabis that entered the commercial market from January 1, 2018, to June 30, 2022. Cannabis entered the commercial market on or before June 30, 2022, if the cannabis or cannabis prod- ucts made from the cannabis completed and complied with both the testing and quality assurance review de- scribed in Business and Professions Code (BPC) sec - tion 26110 on or before June 30, 2022. (RTC, § 34010, subdivision (m).) Cultivators are liable for the cultivation tax imposed under RTC

section 34012 until the tax is paid to the state. (RTC, § 34012, subdivision (h).) Distributors and manufacturers were required to collect the culti - vation tax from a cultivator on the cultivator’s first sale or transfer of cannabis to a distributor or manufactur - er if the sale or transfer occurred on or before June 30, 2022. (RTC, § 34012, subdivisions (a) (2) & (h); Reg. 3700, subdivision (d).) Also, an invoice, receipt, or other document given to a cultivator by a licensed distributor or manufacturer is sufficient to relieve the cultivator from further liability for the cultivation tax to which the invoice, receipt, or other document refers. (RTC, § 34012, subdivision (h).) Once collected, the associated cultivation tax was required to follow the cannabis and the cannabis prod- ucts made from the cannabis it was collected on, from one licensed party to the next, until the cannabis and cannabis products reached the distributor that per - formed the quality assurance review described in BPC

section 26110. (RTC, § 34012, subdivision (h); Reg. 3700, subdivision (d).) The associated cultivation tax was imposed under RTC

section 34012 if the canna - bis or cannabis products completed and complied with the testing and quality assurance review requirements described in BPC

section 26110 on or before June 30, 2022. If imposed, the associated cultivation tax was

CALIFORNIA REGULATORY NOTICE REGISTER 2024, VOLUME NUMBER 28–Z 874 required to be reported and paid to the Department by the distributor that performed the quality assurance review with their return for the period in which the tax was imposed. (RTC, §§ 34012, subdivision (h), & 34015, subdivision (a) (as amended by

section 29 of AB 195); Reg. 3700, subdivision (e).) Therefore, a distributor should have already filed their last cultiva- tion tax return with the Department. Also, subdivision (

a) of RTC

section 34012.5 provides that the cultiva - tion tax required to be collected by a distributor or required to be collected by a manufacturer, and any amount unreturned to the cultivator that is not tax but was collected from the cultivator under the representa- tion by the distributor or the manufacturer that it was tax, constitutes a debt owed by the distributor or the manufacturer to this state. Cannabis Excise Tax Imposed Prior to January 1, 2023 RTC

section 34011 (as amended by

section 19 of AB 195) imposed a cannabis excise tax on purchas - ers of cannabis or cannabis products sold in this state from January 1, 2018, to December 31, 2022, at the rate of 15 percent of the average market price of any retail sale by a cannabis retailer.

In an arm’s length transaction, the average market price was the whole - sale cost of the cannabis or cannabis products sold or transferred to the cannabis retailer, plus a mark–up, as determined by the Department. (RTC, § 34010, sub- division (c) (1) (A).) In a nonarm’s length transaction, the average market price was the cannabis retailer’s gross receipts from the retail sale of the cannabis or cannabis products. (RTC, § 34010, subdivision (c) (2).) Subdivision (b) (1) of RTC

section 34011 required a distributor to collect the cannabis excise tax from the cannabis retailer within 90 days after the sale or trans- fer of cannabis or cannabis product to the cannabis re- tailer in an arm’s length transaction before January 1, 2023. It required a distributor to collect the cannabis excise tax from the cannabis retailer within 90 days after the sale or transfer of cannabis or cannabis prod- uct to the cannabis retailer in a nonarm’s length trans- action before January 1, 2023, or at the time of retail sale by the cannabis retailer, whichever is earlier. A distributor was also required to report and remit the cannabis excise taxes it was required to collect under RTC

section 34011 to the Department on or before the last day of the month following the period in which the distributor sold or transferred the cannabis or canna - bis products to the cannabis retailer. (RTC, §§ 34011, subdivision (b) (1) & 34015 as amended by

section 29 of AB 195; Reg. 3700, subdivision (j).) Therefore, a distributor should have already filed their last canna - bis excise tax return, reporting their sales and trans - fers of cannabis and cannabis products to cannabis re- tailers, with the Department on or before January 31, 2023. Also, a distributor should have remitted the can- nabis excise taxes on the sales and transfers reported on their last return by January 31, 2023, regardless of whether the taxes were collected or required to be col- lected from cannabis retailers before January 31, 2023. Subdivision (b) (1) of RTC

section 34011 also re - quired a cannabis retailer to collect the cannabis excise tax from the purchaser on their retail sales of cannabis or cannabis products before January 1, 2023. It also required a cannabis retailer to pay their distributor(

s) the cannabis excise tax required to be collected on cannabis or cannabis products the distributor(

s) sold or transferred to the cannabis retailer before January 1, 2023, regardless of whether the cannabis or canna - bis products were sold by the retailer to a purchaser before January 1, 2023. Therefore, a cannabis retailer may have been required to pay cannabis excise taxes under RTC

section 34011 to a distributor that it could not collect from a purchaser because the cannabis or cannabis products were not sold to a purchaser pri - or to January 1, 2023. However, if that is the case, a cannabis retailer may claim a credit for the cannabis excise tax amounts paid to the distributor, pursuant to RTC

section 34011, on cannabis or cannabis products sold to a purchaser on or after January 1, 2023, as dis- cussed in more detail below. In addition, subdivision (

a) of RTC

section 34012.5 provides that the cannabis excise tax required to be collected by a distributor, and any amount unreturned to the cannabis retailer that is not tax but was collected from the cannabis retailer under the representation by the distributor that it was tax, constitutes a debt owed by the distributor to this state. Also, subdivision (

h) of Regulation 3700 defines excess cannabis excise tax to mean an amount represented by a cannabis retail - er to a customer as constituting cannabis excise tax that is computed upon an amount that is not taxable or is in excess of the taxable amount, and requires a cannabis retailer to refund excess cannabis excise tax to the customer from which it was collected or remit it to a distributor so it can be reported and paid to the Department. Finally, subdivision (

i) of Regulation 3700 clarifies how the cannabis excise tax imposed by RTC

section 34011 applied when a distributor sold or transferred cannabis or cannabis products to cannabis retailers with cannabis accessories. It provides that the cost of cannabis accessories is included in the average market price to which the cannabis excise tax applied when a distributor sold or transferred cannabis or cannabis products to a cannabis retailer with cannabis acces - sories for a lump–sum charge.

However, when a dis - tributor separately stated the price of the cannabis or cannabis products from the cannabis accessories, the cannabis excise tax applied to the average market price of the cannabis or cannabis products, and not to the separately stated charge for the cannabis accessories.

CALIFORNIA REGULATORY NOTICE REGISTER 2024, VOLUME NUMBER 28–Z 875 Cannabis Excise Tax Effective On and After January 1, 2023 Subdivision (a) (1) of RTC

section 34011.2 provides that effective on and after January 1, 2023, a new can- nabis excise tax shall be imposed upon purchasers of cannabis or cannabis products sold in this state at the rate of 15 percent of the gross receipts of any retail sale by a cannabis retailer. Subdivision (a) (2) of RTC

section 34011.2 requires the Department to adjust the rate of this cannabis excise tax, in consultation with the Department of Finance, for the 2025–2026 fiscal year and every two years thereafter. Subdivision (

c) of RTC

section 34011.2 requires a cannabis retailer to collect this cannabis excise tax from the purchaser on their retail sales on and after January 1, 2023, and re - port and remit the tax directly to the Department pur - suant to RTC

section 34015 (as added by

section 30 of AB 195, operative January 1, 2023). Subdivision (

b) of RTC

section 34011.2 provides that a purchaser’s liabil- ity for the cannabis excise tax is not extinguished until the cannabis excise tax has been paid to this state, ex - cept that an invoice, receipt, or other document from a cannabis retailer given to the purchaser pursuant to

section 34011.2 is sufficient to relieve the purchaser from further liability for the tax to which the invoice, receipt, or other document refers. Subdivision (

a) of RTC

section 34015 provides that the cannabis excise tax imposed by RTC

section 34011.2 is due and payable to the Department quarterly and requires each cannabis retailer to file a return for the proceeding quarterly period with the Department on or before the last day of the month following each quarterly period of three months, unless otherwise prescribed by the Department. Also, subdivision (

a) of RTC

section 34012.3 provides that the cannabis ex- cise tax required to be collected by a cannabis retailer, and any amount not returned to the purchaser that is not tax but was collected from the purchaser under the representation by the cannabis retailer that it was tax, constitutes debt owed by the cannabis retailer to this state. Transition Provisions Subdivision (

a) of RTC

section 34011.01 provides that any amount owed by a cannabis retailer to a dis - tributor in connection with the collection of old can - nabis excise tax owed prior to January 1, 2023, shall be paid by the retailer to the distributor on or before April 1, 2023. However, this shall not be construed to require the Department to enforce this obligation. On and after January 1, 2023, a cannabis retail - er must collect the new cannabis excise tax imposed by RTC

section 34011.2 from purchasers on its retail sales of cannabis or cannabis product and remit that tax directly to the Department pursuant to RTC sec - tion 34011.2. Where a retailer has already paid the old cannabis excise tax on that cannabis or cannabis prod- uct to a distributor pursuant to RTC

section 34011 pri- or to January 1, 2023, subdivision (

b) of RTC

section 34011.01 provides that the retailer may claim a credit on their cannabis excise tax return for those amounts. Also, subdivision (

a) of RTC

section 34014 requires all cannabis retailers to obtain and maintain a sep - arate cannabis tax permit from the Department and relieves distributors from the requirement to obtain and maintain a separate cannabis tax permit from the Department, beginning January 1, 2023. Fee Collection Procedures Law RTC

section 34013 requires the Department to ad - minister and collect the cannabis taxes imposed under the CTL pursuant to the Fee Collection Procedures Law (FCPL) (RTC, § 55001 et seq.). Also, when the Department determines that any amount, including cannabis excise tax, has been paid more than once, the FCPL authorizes the Department to credit the excess amount paid on amounts then due from the person that paid them and refund the balance if a timely claim for refund or credit is filed. (RTC, §§ 55221 & 55222.) Vendor Compensation Subdivision (a) (1) of RTC

section 34011.1 (oper - ative January 1, 2023) provides that until December 31, 2025, a licensed cannabis retailer that has received approval from the DCC for a fee waiver under BPC

section 26249 may retain vendor compensation in an amount equal to 20 percent of the cannabis excise tax collected by the retailer. Approval for a fee waiv - er under BPC

section 26249 includes approval for a fee waiver that is contingent upon the availability of funds. Subdivision (a) (2) of RTC

section 34011.1 provides that to apply to retain vendor compensation, a canna - bis retailer shall complete a one–page application in a form and manner prescribed by the Department that sets forth the name under which they transact or in - tend to transact business, the location of their place or places of business, and any other information the Department may require. It also provides that the can- nabis retailer shall also include with the application their seller’s permit number and cannabis tax permit number and a copy of their cannabis license and DCC approved fee waiver.

An application for a permit shall be authenticated in a form or pursuant to methods as may be prescribed by the Department. Subdivision (a) (3) of RTC

section 34011.1 provides that upon verification that a licensed cannabis retailer meets the requirements of RTC

section 34011.1, the Department shall issue the cannabis retailer a notice approving vendor compensation. Subdivision (a) (4) of RTC

section 34011.1 provides that to maintain eligi - bility for vendor compensation, a licensed cannabis retailer shall maintain eligibility for a fee waiver un - der BPC

section 26249 and any relevant implement - ing regulations. An approval for vendor compensation

CALIFORNIA REGULATORY NOTICE REGISTER 2024, VOLUME NUMBER 28–Z 876 shall expire on the last day of the calendar quarter fol- lowing notification to the Department that a cannabis retailer is no longer eligible for a fee waiver. If a can - nabis retailer maintains eligibility for a fee waiver, an approval for vendor compensation shall remain valid for one year commencing on the first day of the calen- dar quarter following the date the Department issues the notice and may be renewed as prescribed by the Department. Subdivision (a) (5) of RTC

section 34011.1 provides that to notify the Department of a cannabis retailer’s eligibility for vendor compensation under this section, the DCC shall either maintain a database accessible to the Department reflecting whether a cannabis retailer is eligible or has become ineligible for a fee waiver un- der BPC

section 26249 and implementing regulations or otherwise provide information upon request of the Department for purposes of verifying a cannabis re - tailer’s eligibility under RTC

section 34011.1. Also, CCR, title 4,

section (DCC Regulation) 15000.1 requires a separate commercial cannabis li - cense for each location where a licensee engages in commercial cannabis activity. DCC Regulation 15014.1 implements BPC

section 26249 and provides that commercial cannabis businesses that satisfy the requirements for a license fee waiver are only eligible for one such waiver from the DCC per 12–month li - censure period. DCC Regulation 15014.1 also requires a commercial cannabis business to submit a complete application for licensure or renewal as part of their ap- plication for a fee waiver and provides that the DCC will only process their complete fee waiver request in the order in which the application or renewal for com- mercial cannabis licensure has been approved by the DCC.

While the fee waiver from the DCC applies to a 12–month licensure period, a commercial cannabis business may reapply for a fee waiver for a subsequent licensure period. In addition, DCC Regulation 15020 clarifies that the same commercial cannabis license can be renewed before it expires by submitting a completed license renewal form and the annual license fee to the DCC no later than the last business day before it expires.

It clarifies that the same commercial cannabis license can still be renewed after it expires by submitting a completed license renewal form, the annual license fee, and a 50 percent late fee to the DCC within 30 calendar days after the license expired. It clarifies that in the event a license is not renewed prior to its expi - ration date, the licensee must not sell, transfer, trans - port, manufacture, test, or distribute any commercial cannabis or cannabis products under that license until the license is renewed.

It also clarifies that a licensee that does not submit a complete license renewal ap - plication, including the late fee, to the DCC within 30 calendar days after the expiration of their license shall forfeit their eligibility for a license renewal and be required to submit a new license application for a new commercial cannabis license. Also, the DCC has authority to revoke commercial cannabis licenses and subdivision (

b) of BPC

section 26055 provides that re- vocation of a commercial cannabis license issued by the DCC shall terminate the ability of the licensee to operate pursuant to that license within California until a new license is obtained. Responsible Person Liability Subdivision (

a) of RTC

section 34015.2 provides that upon the termination, dissolution, or abandonment of the business of a corporation, partnership, limited partnership, limited liability partnership, or limited liability company, any officer, member, manager, part- ner, or other person having control or supervision of, or who is charged with the responsibility for the filing of returns or the payment of tax for, or who is under a duty to act for the corporation, partnership, limited partnership, limited liability partnership, or limited li - ability company in complying with any requirement of the CTL, shall, notwithstanding any provision in the Corporations Code to the contrary, be personally lia - ble for any unpaid taxes and interest and penalties on those taxes, if the officer, member, manager, partner, or other person willfully fails to pay or to cause to be paid any taxes due from the corporation, partnership, limited partnership, limited liability partnership, or limited liability company pursuant to the CTL.

Subdivision (

b) of RTC

section 34015.2 provides that the officer, member, manager, partner, or other person shall be liable only for taxes that became due during the period they had the control, supervision, re- sponsibility, or duty to act for the corporation, partner- ship, limited partnership, limited liability partnership, or limited liability company described in subdivision (a), plus interest and penalties on those taxes. Subdivision (

c) of RTC

section 34015.2 provides that personal liability may be imposed pursuant to this

section only if the Department can establish that the corporation, partnership, limited partnership, limit - ed liability partnership, or limited liability company is required to collect the cannabis excise tax imposed pursuant to RTC

section 34011 or 34011.2 or cultiva - tion tax imposed pursuant to RTC

section 34012 and that it failed to report and pay the tax. Subdivision (

d) of RTC

section 34015.2 provides that except as provided in subdivision (e), the sum due for the liability under this

section may be collected by de- termination and collection in the manner provided in

chapter 3 (commencing with

section 55040) and chap- ter 4 (commencing with

section 55121) of the FCPL. Subdivision (

e) of RTC

section 34015.2 provides that a notice of deficiency determination under this

section shall be mailed within three years after the last day of the calendar month following the quarterly period

CALIFORNIA REGULATORY NOTICE REGISTER 2024, VOLUME NUMBER 28–Z 877 in which the Department obtains actual knowledge, through its audit or compliance activities, or by writ - ten communication by the business or its representa - tive, of the termination, dissolution, or abandonment of the business of the corporation, partnership, lim - ited partnership, limited liability partnership, or lim - ited liability company, or, within eight years after the last day of the calendar month following the quarterly period in which the corporation, partnership, limited partnership, limited liability partnership, or limited li - ability company business was terminated, dissolved, or abandoned, whichever period expires earlier.

If a business or its representative files a notice of termina- tion, dissolution, or abandonment of its business with a state or local agency other than the Department, this filing shall not constitute actual knowledge by the Department under this section. Subdivision (

f) of RTC

section 34015.2 provides that for purposes of this section, “willfully fails to pay or to cause to be paid” means that the failure was the result of an intentional, conscious, and voluntary course of action. Medicinal Cannabis Designated for Donation To provide access to medicinal cannabis patients who have difficulty accessing cannabis or cannabis products, BPC

section 26071 allows a licensed can - nabis retailer to provide free cannabis or cannabis products to a medicinal cannabis patient or their pri - mary caregiver. Also, subdivision (

h) of RTC

section 34011.2 provides that this

section shall not be con - strued to impose a cannabis excise tax upon medicinal cannabis, or medicinal cannabis product, donated for no consideration to a medicinal cannabis patient pur - suant to BPC

section 26071. In addition, BPC

section 26071 and DCC Regulation 15411 require cannabis and cannabis products to be designated for donation by a licensee in the track and trace system before they are provided to a medici - nal cannabis patient or their primary caregiver. DCC Regulation 15049 requires all licensees to record the destruction of cannabis or cannabis products in the track and trace system, including cannabis or cannabis products designated for donation.

Also, DCC’s web - site explains that licensees, including licensed canna - bis retailers, cannot change the donation designation made by another licensee, but a licensee may change its own donation designations. Trade Samples DCC Regulation 15041.2 defines the term “trade sample.” DCC Regulations 15041.2 through 15041.7 establish rules for licensees to designate cannabis or cannabis products in their possession as a trade sam - ple, provide trade samples to other licensees and their own employees, and for the consumption of trade samples pursuant to BPC

section 26153.1. DCC Regulation 15041.4 allows a licensed cultiva - tor, manufacturer, distributor, microbusiness, or can - nabis retailer to designate trade samples. It allows a licensed cultivator, manufacturer, distributor, or mi - crobusiness to provide trade samples to their own em- ployees and other licensees, including licensed canna- bis retailers. It only allows a licensed cannabis retailer to provide trade samples to their own employees and prohibits a licensed cannabis retailer from providing trade samples to other licensees or other unlicensed persons, including retail customers.

It also prohibits a licensee, including a licensed cannabis retailer, from providing trade samples for any payment or consider - ation or to an employee as compensation, and prohib - its an employee from selling a trade sample provided by their employer. DCC Regulation 15041.6 requires trade samples that are not consumed by a licensee or their employee to be destroyed.

Also, DCC Regulation 15041.3 provides that once cannabis or cannabis products have been designated as a trade sample, the designation cannot be changed, unless the designation is changed to me - dicinal cannabis or cannabis products for donation by the licensee that originally designating the cannabis or cannabis products as a trade sample. So, a licensed cannabis retailer may not change the designation of trade samples provided by another licensee, but they can change the designation of trade samples they des - ignated to medicinal cannabis or cannabis products for donation.

In addition, subdivision (i) (1) of RTC

section 34011.2 provides that this

section shall not be con - strued to impose a cannabis excise tax upon canna - bis or cannabis products designated as a trade sample pursuant to BPC

section 26153.1. Subdivision (i) (2) of RTC

section 34011.2 further provides that a person li- censed under division 10 of the BPC that sells canna - bis or cannabis products designated as a trade sample pursuant to BPC

section 26153.1 shall be liable for the cannabis excise tax imposed by this

section as if the person were a cannabis retailer at the time of sale. Emergency Cannabis Tax Regulations RTC

section 34013 authorizes the Department to prescribe, adopt, and enforce regulations relating to the administration and enforcement of the CTL. Also, AB 195 amended subdivision (

e) of RTC

section 34013 to authorize the Department to prescribe, adopt, and enforce any emergency regulations, until January 1, 2024, as necessary to implement, administer, and en - force its duties under division 2 of the RTC, which in- cludes the CTL and FCPL. Subdivision (

e) also spec - ifies that the emergency regulations adopted by the Department may remain in effect for two years from adoption. The Department determined that there were issues (or problems within the meaning of GC, § 11346.2,

CALIFORNIA REGULATORY NOTICE REGISTER 2024, VOLUME NUMBER 28–Z 878 subdivision (b)) regarding the return, remittance, and collection of excess cannabis tax, issues regarding credits for cannabis excise tax retailers paid to distrib- utors on cannabis or cannabis products sold to pur - chasers on or after January 1, 2023, and issues regard- ing the CTL ’s new vendor compensation provisions, including the requirement for a retailer to include its cannabis tax permit number on its application to re - tain vendor compensation.

The Department held an interested parties meeting on October 6, 2022, to dis - cuss proposed emergency regulations to address those issues. Following the interested parties meeting, the Department adopted new

chapter 8.8 in division 2 of title 18 of the CCR (chapter 8.8), new Regulation 3703 to be included in

chapter 8.7 in division 2 of title 18 of the CCR (chapter 8.7), new Regulations 3800, 3805, and 3810 to be included in

chapter 8.8, and amend - ments adding subdivision (h) (6) to Regulation 3700 in

chapter 8.7 as emergency regulations to have the effects and accomplish the objectives of addressing the above issues (or problems) and implementing the CTL ’s new requirements for cannabis retailers to ob - tain cannabis tax permits, as discussed further be - low. The emergency regulations became operative on January 30, 2023, and will be repealed by operation of law on January 31, 2025, unless the Department adopts them as permanent regulations through the APA ’s reg- ular rulemaking process and submits the completed rulemaking file to the Office of Administrative Law (OAL) by January 30, 2025.

Emergency Regulation 3703, Excess Cannabis Tax Any amount a distributor or manufacturer collected from a cultivator under the representation that it was cultivation tax that was computed upon an amount that was not subject to cultivation tax or was in excess of the amount of cultivation tax required to be collect- ed from the cultivator is not tax and constitutes a debt owed to the state under RTC

section 34012.5, unless it is returned to the cultivator that paid it. Any amount a distributor or manufacturer collected from a cultivator under the representation that it was cultivation tax on cannabis or cannabis used to make cannabis products that did not enter the commercial market on or before June 30, 2022, is not tax and constitutes a debt owed to the state under RTC

section 34012.5, unless it is returned to the cultivator that paid it. Any amount a distributor collected from a cannabis retailer under the representation by the distributor that it was cannabis excise tax that was computed upon an amount that was not subject to cannabis excise tax or was in excess of the amount of cannabis excise tax required to be collected from the cannabis retailer represents a debt owed to the state under RTC

section 34012.5, unless it is returned to the retailer that paid it. Additionally, any amount a cannabis retailer collected from a purchaser under the representation that it was cannabis excise tax that was computed upon an amount that was not subject to cannabis excise tax or was in excess of the amount of cannabis excise tax required to be collected from the purchaser constitutes debt owed by the can - nabis retailer to this state under RTC

section 34012.3, unless it is returned to the purchaser that paid it. The Department determined that there were issues (or problems) regarding the return or remittance of ex- cess cultivation tax because there was no regulation clarifying RTC

section 34012.5’s provisions regarding excess cultivation tax. The Department also deter - mined that there were issues (or problems) regarding the return or remittance of excess cannabis excise tax because the procedures for the remittance of excess cannabis excise tax in subdivision (

h) of Regulation 3700 were outdated after the CTL was amended by AB 195 to require retailers to report and remit canna - bis excise tax directly to the Department and no longer require distributors to collect cannabis excise tax form retailers and report and remit it to the Department. Therefore, the Department determined that it was reasonably necessary to adopt emergency Regulation 3703 and emergency amendments to add subdivision (h) (6) to Regulation 3700 to have the effect and ac - complish the objective of addressing those issues (or problems).

Emergency Regulation 3703 defines excess cannabis tax to include all the excess cultivation and cannabis excise described above and provides proce - dures to ensure that excess cannabis tax is refunded to the person that paid it or paid to the Department. Emergency Regulation 3703 supersedes the outdat - ed excess cannabis excise tax provisions in subdivi - sion (

h) of Regulation 3700 and subdivision (h) (6) of Regulation 3700 expressly clarifies that the excess cannabis excise tax provisions in subdivision (

h) are superseded by the provisions in Regulation 3703 and no longer operative on and after January 30, 2023. Emergency Regulation 3800 Subdivision (a) (1) of RTC

section 34011.2 provides that effective on and after January 1, 2023, a cannabis excise tax shall be imposed upon purchasers of canna- bis or cannabis products sold in this state at a rate of 15 percent of the gross receipts of any retail sale by a can- nabis retailer. Subdivision (

c) of RTC

section 34011.2 provides that the cannabis retailer shall be responsible for collecting the cannabis excise tax from the pur - chaser and remitting that tax to the Department. Also, subdivision (a) (2) of RTC

section 34014 requires all cannabis retailers to obtain and maintain a separate cannabis tax permit from the Department and prohib - its any person from engaging in business as a cannabis retailer without such a permit, beginning January 1, 2023. The Department determined that there were issues (or problems) because some cannabis retailers might not be aware that the cannabis excise tax imposed by

CALIFORNIA REGULATORY NOTICE REGISTER 2024, VOLUME NUMBER 28–Z 879 RTC

section 34011.2 applies to their gross receipts from retail sales of cannabis or cannabis products on and after January 1, 2023, and that they were required to collect and remit the tax directly to the Department. Therefore, the Department determined that it was reasonably necessary to adopt subdivisions (a) (3) and (

b) of emergency Regulation 3800 to have the effect and accomplish the objective of addressing the issues regarding the application, collection, and remittance of the cannabis excise tax imposed by RTC

section 34011.2. Subdivision (a) (3) defines “Department” and subdivision (

b) clarifies that RTC

section 34011.2 im- poses a cannabis excise tax on purchasers of cannabis or cannabis products sold at retail in this state on and after January 1, 2023, that the tax is 15 percent of the cannabis retailer’s gross receipts, and that the canna - bis retailer is responsible for collecting the tax from the purchaser and remitting the tax to the Department. The Department also determined that there were issues (or problems) because some cannabis retailers may not be aware that RTC

section 34014 requires cannabis retailers to obtain and maintain a separate cannabis tax permit from the Department to engage in business as a cannabis retailer on and after January 1, 2023, and there was no regulation clarifying how to obtain such a permit. Therefore, the Department determined that it was reasonably necessary to adopt subdivisions (a) (1), (2), (4), (5), and (6), (c), and (

d) of emergency Regulation 3800 to have the effect and ac- complish the objective of addressing those issues. Subdivision (a) (1) of emergency Regulation 3800 provides that “business information” means informa - tion the Department deems necessary to determine if a person is required to obtain a cannabis retailer excise tax permit from the Department, determine if the per - son is required to remit the cannabis excise tax it col - lects by electronic funds transfer, assign the person a reporting period, and determine how to obtain access to the person’s books and records.

Such information includes, but is not limited to, the name of the per - son’s business, the addresses of the person’s business locations, the date the person’s business started or will start, the business’s business activities, the business’s projected revenue, and the name and contact infor - mation of at least one individual the Department may contact to obtain access to the business’s books and records.

Subdivision (a) (2) provides that “contact in - formation” means information the Department deems necessary to contact and communicate with a person applying for a cannabis retailer excise tax permit and with that person’s authorized representative(s). Such information includes, but is not limited to, a cur - rent mailing address, email address, and telephone number. It provides that “Department” means the California Department of Tax and Fee Administration.

Subdivision (a) (4) provides that “identifying informa- tion” means information the Department deems nec - essary to specifically identify a person applying for a cannabis retailer excise tax permit.

Such information includes, but is not limited to, the person’s name, the person’s type (e.g., individual, partnership, limited li - ability company, corporation, etc.), and the person’s federal Employer Identification Number, and may also include, but is not limited to, the person’s driv - er’s license number or other government–issued iden- tification card number or entity number issued by the California Secretary of State. Subdivision (a) (5) pro - vides that “ownership information” means informa - tion the Department deems necessary to identify the owners of an entity or business.

Such information may include, but is not limited to, the owners’ names and contact information. Subdivision (a) (6) also provides that “representative information” means information the Department deems necessary to verify that the in - dividual that submitted an application for a cannabis retailer excise tax permit is the person applying for a cannabis retailer excise tax permit or is authorized to submit the application on behalf of the person ap - plying for a cannabis retailer excise tax permit. Such information includes, but is not limited to, the individ- ual’s name, title, and contact information.

Subdivision (

c) of emergency Regulation 3800 in - corporates the requirement for a person to have a can- nabis tax permit from the Department to engage in business as a cannabis retailer on and after January 1, 2023. Subdivision (

d) of Emergency Regulation 3800 requires a person to complete and submit an applica - tion for a cannabis retailer excise tax permit through the Department’s online services portal via its website at www.cdtfa.ca.gov to obtain a cannabis retailer ex - cise tax permit. It also clarifies that every application for a cannabis retailer excise tax permit shall provide the applicant’s identifying information, contact infor - mation, business information, ownership information, and representative information. Emergency Regulation 3805 RTC

section 34011.2 requires a cannabis retailer to collect the cannabis excise tax imposed by sec - tion 34011.2 from the purchasers on their retail sales of cannabis or cannabis products made on and after January 1, 2023, and remit that tax to the Department. Subdivision (

a) of RTC

section 34011.01 provides that any amount owed by a cannabis retailer to a distribu - tor in connection with the collection of cannabis ex - cise tax imposed by RTC

section 34011 owed prior to January 1, 2023, shall be paid by the retailer to the dis- tributor. Subdivision (

b) of RTC

section 34011.01 also provides that a cannabis retailer may claim a credit on their cannabis tax return for cannabis excise tax paid to a distributor, pursuant to RTC

section 34011, before January 1, 2023, on cannabis or cannabis products the retailer sold to a purchaser on or after January 1, 2023,

CALIFORNIA REGULATORY NOTICE REGISTER 2024, VOLUME NUMBER 28–Z 880 in a retail sale for which the cannabis retailer is re - sponsible for collecting and remitting cannabis excise tax to the Department under RTC

section 34011.2. In addition, for purposes of a cannabis retailer claiming a cannabis excise tax credit, the Department is not aware of any significant difference between can- nabis excise tax a retailer paid to a distributor, pursu - ant to RTC

section 34011, before or after January 1, 2023, on cannabis or cannabis products: ● The distributor sold or transferred to the cannabis retailer prior to January 1, 2023; and ● The cannabis retailer sold to a purchaser on or after January 1, 2023, in a retail sale subject to cannabis excise tax, pursuant to RTC

section 34011.2. When a cannabis retailer pays cannabis excise tax to a distributor after January 1, 2023, on cannabis or cannabis products sold or transferred to the canna - bis retailer before January 1, 2023, pursuant to RTC

section 34011, and then remits cannabis excise tax on the retail sale of the same cannabis or cannabis prod - ucts after January 1, 2023, pursuant to RTC

section 34011.2, the FCPL authorizes the Department to credit the excess amount the retailer paid to the distributor against amounts owed by the retailer and refund the difference because the retailer paid cannabis excise tax twice on the same retail sale. Also, nothing indi - cates that the enactment of RTC

section 34011.01 was intended to limit the Department’s authority to credit or refund amounts under the FCPL. The Department determined that there was an issue (or problem) because some cannabis retailers might not be aware that they could claim a credit for can - nabis excise tax paid to a distributor on cannabis or cannabis products on or after January 1, 2023, pursu - ant to RTC

section 34011, against cannabis excise tax imposed on the retail sale of the cannabis or cannabis products on or after January 1, 2023, by RTC

section 34011.2. There was an issue (or problem) because there was no regulation clarifying how cannabis retailers should claim a credit for cannabis excise tax paid to a distributor on cannabis or cannabis products, pursu - ant to RTC

section 34011, against cannabis excise tax imposed on the retail sale of the cannabis or cannabis products on or after January 1, 2023. There was an is- sue (or problem) because there was no regulation clari- fying whether a cannabis retailer could claim a refund in lieu of such a credit. There was also an issue (or problem) because there was no regulation clarifying the types of records a cannabis retailer needs to main- tain to support such a credit or refund. Therefore, the Department determined that it was reasonably nec - essary to adopt emergency Regulation 3805 to have the effect and accomplish the objective of addressing those issues. Subdivision (

a) of emergency Regulation 3805 pro- vides that a cannabis retailer may claim a credit on their cannabis tax return for the cannabis excise tax amount the cannabis retailer paid to a distributor, pur- suant to RTC

section 34011, on cannabis or cannabis products the distributor sold or transferred to the can - nabis retailer prior to January 1, 2023, and the can - nabis retailer sold to a purchaser on or after January 1, 2023, in a retail sale subject to cannabis excise tax, pursuant to RTC

section 34011.2. Subdivision (

a) clarifies that the credit must be taken on the canna - bis retailer’s cannabis tax return filed for the period in which the retail sale of the cannabis or cannabis prod- ucts occurred. If the credit is not taken on the proper return, the cannabis retailer may file a claim for refund for the amount for which they could have claimed a timely credit. Subdivision (

a) also clarifies that a can - nabis retailer may not claim a credit or refund for any amount that a distributor refunded to the cannabis re - tailer. Subdivision (

b) of emergency Regulation 3805 clarifies the types of records a cannabis retailer is re - quired to maintain to support a cannabis excise tax credit or refund. Emergency Regulation 3810 RTC

section 34011.1, operative January 1, 2023, provides that until December 31, 2025, a licensed cannabis retailer that has received approval from the DCC for a fee waiver under BPC sec

Document details

Collection	California Z Register
Citation	Cal. Reg. Notice Reg. 2024, No. 28
Type	gazette
Language	en
Format	pdf
Source	CA_ZREG
Identifier	af813a78f676aed324efcbfb4ec89acbfd2f6c08

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