Cal. Health & Safety Code § 18080.5
(a) A numbered report of sale, lease, or rental form issued by the department shall be submitted each time the following transactions occur by or through a dealer:
(b) The numbered report of sale, lease, or rental forms shall be used and distributed in accordance with the following terms and conditions:
(e) Except for transactions subject to Section 18035.26, for purposes of this section, a transaction by or through a dealer shall be deemed completed and consummated and any fees and the required report of sale, lease, or rental are due when any of the following occurs: