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(a) If in submitting an application for registration, including a renewal, the Labor Commissioner determines that the Internal Revenue Service has issued the employer a temporary tax clearance instead of a full tax clearance, the Labor Commissioner may issue the employer a temporary registration that runs concurrently with the temporary tax clearance. The temporary registration shall expire at the same time the temporary tax clearance expires.
(b) If, following the issuance of a temporary registration the Labor Commissioner issues the employer a regular registration, the period of time during which the temporary registration was in effect shall be applied to and counted against the time period for the regular registration.
Note: Authority cited: Sections 55, 59, 95 and 98.8, Labor Code. Reference:
Section 2054, Labor Code.
HISTORY
1. New section filed 11-22-2005; operative 12-22-2005 (Register 2005, No.47).
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