EMPLOYER RECORDS OF OCCUPATIONAL INJURY OR ILLNESS – FORMS, BASIC REQUIREMENT Cal. Code Regs, tit. 8, § 14300.29(a), Labor Code § 6317 (2016) – The Board concluded that the ALJ improperly rejected Employer’s affirmative defense of the statute of limitations. The injury that gave rise to the recording obligation, and the failure to make the complete record, were events that occurred more than six months before the citation was issued. Thus, the statute of limitation barred the citation.