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California Recordkeeping Standard
14300.34 - Change in Establishment Ownership
If your establishment changes ownership, you are responsible for recording and reporting work-related injuries and illnesses only for that period of the year during which you owned the establishment. You must transfer the records required by this article to the new owner. The new owner must save all records of the establishment kept by the prior owner, as required by Section 14300.33 of this Article, but need not update or correct the records of the prior owner.
NOTE: Authority cited: Section 6410, Labor Code. Reference: Section 6410, Labor Code.