California housing & land-use law
10 CCR § 2846.7. Delayed Filing of Annual Trust Account Report.
Title 10, California Code of Regulations (real estate), as enacted — this section's verbatim text. The library holds selected sections of this code, not the whole code.
- Edition
- 2026-09-23 official publisher snapshot
- Effective
- 2006-03-30
- Last updated
- 2026-09-26
- Jurisdiction
- California
§ 2846.7¶
Delayed Filing of Annual Trust Account Report.
(a) A real estate broker whose fiscal year ends between the last day of November and the last day of February inclusive shall regularly have until the following May 31 in which to file the report required by subdivision (a) of Section 10232.2 or subdivision (o) of Section 10238 of the Code.
(b) A real estate broker whose fiscal year ends between March 1 and November 29 inclusive shall file the report required by subdivision (a) of Section 10232.2 or subdivision (o) of Section 10238 of the Code not later than 90 days after the end of the fiscal year unless the broker shall have previously obtained written authorization from the Bureau to file the report more than 90 days after the end of the fiscal year.
Official source: § 2846.7. Delayed Filing of Annual Trust Account Report..
Source snapshot retrieved: 2026-09-23T18:13:21.869Z.
Amendment of section and Note filed 2-28-2006; operative 3-30-2006 (Register 2006, No. 9).
Change without regulatory effect amending subsection (b) filed 6-30-2014 pursuant to section 100, title 1, California Code of Regulations (Register 2014, No. 27).
Applicability basis for 10 CCR § 2846.7 (Delayed Filing of Annual Trust Account Report.): 1 CCR § 100 provides that an agency may add to, revise or delete text published in the California Code of Regulations without complying with the rulemaking procedure specified in article 5 of the APA only if the change does not materially alter any requirement, right, responsibility, condition, prescription or other regulatory element of any California Code of Regulations provision.
Version dates (indexing metadata): Effective 2006-03-30.
Date derivation (indexing metadata): This is the current publisher text. The filing history states: "3. Amendment of section and Note filed 2-28-2006; operative 3-30-2006 (Register 2006, No. 9)." The later entry is: "4. Change without regulatory effect amending subsection (b) filed 6-30-2014 pursuant to section 100, title 1, California Code of Regulations (Register 2014, No. 27).". Under 1 CCR § 100, a change without regulatory effect cannot materially alter a regulatory element. The indexing start is therefore the last substantive operative date, 2006-03-30. The official history expressly gives this operative date. No earlier version is represented.