I hadn't expected such desperate attempts at hair splitting from you.
		
		
	 
I'm not splitting hairs, that would be using an argument like "The comma is placed 
here which is different than if it were placed 
there."
Nor am I attacking the decision to delay the mandate.
You're also correct in that I'm not an attorney.  I am, however, a legislative liaison whose primary job duty is interpretation and drafting of statutory language.  I know a fair deal about administrative rulemaking.
For example, in my jurisdiction we have a general grant of rulemaking authority under Nevada Revised Statute 233B.040, which reads:
	
	
		
		
			NRS 233B.040  Regulations: Adoption; enforcement; contents; adoption of material by reference.
      1.  To the extent authorized by the statutes applicable to it, each agency may adopt reasonable regulations to aid it in carrying out the functions assigned to it by law and shall adopt such regulations as are necessary to the proper execution of those functions. If adopted and filed in accordance with the provisions of this chapter, the following regulations have the force of law and must be enforced by all peace officers:
      (a) The Nevada Administrative Code; and
      (b) Temporary and emergency regulations.
Ê In every instance, the power to adopt regulations to carry out a particular function is limited by the terms of the grant of authority pursuant to which the function was assigned.
      2.  Every regulation adopted by an agency must include:
      (a) A citation of the authority pursuant to which it, or any part of it, was adopted; and
      (b) The address of the agency and, to the extent not elsewhere provided in the regulation, a brief explanation of the procedures for obtaining clarification of the regulation or relief from the strict application of any of its terms, if the agency is authorized by a specific statute to grant such relief, or otherwise dealing with the agency in connection with the regulation.
      3.  An agency may adopt by reference in a regulation material published by another authority in book or pamphlet form if:
      (a) It files one copy of the publication with the Secretary of State and one copy with the State Library and Archives Administrator, and makes at least one copy available for public inspection with its regulations; and
      (b) The reference discloses the source and price for purchase of the publication.
Ê An agency shall not attempt to incorporate any other material in a regulation by reference.
		
		
	 
We also have a more specific grant of rulemaking authority in NRS 679B.130, which reads:
	
	
		
		
			1.  The Commissioner may adopt reasonable regulations:
      (a) For the administration of any provision of this Code, NRS 287.04335 or chapters 616A to 617, inclusive, of NRS; or
      (b) As required to ensure compliance by the Commissioner with any federal law or regulation relating to insurance.
      2.  A person who willfully violates any regulation of the Commissioner is subject to such suspension or revocation of a certificate of authority or license, or administrative fine in lieu of such suspension or revocation, as may be applicable under this Code or chapter 616A, 616B, 616C, 616D or 617 of NRS for violation of the provision to which the regulation relates. No penalty applies to any act done or omitted in good faith in conformity with any such regulation, notwithstanding that the regulation may, after the act or omission, be amended, rescinded or determined by a judicial or other authority to be invalid for any reason.
		
		
	 
Now, you'll notice that I've highlighted parts of both Nevada laws I quoted.  That's because those sections are eerily similar to the language in 26 U.S.C. § 7805(a).  If I attempted to claim that NRS 233B.040 or 679B.130 could be interpreted to mean that we could willfully ignore the effective date of a bill passed by the Legislature and signed and enrolled by the Governor, some combination of the following would occur:
1) I'd get my ass handed to me by the Legislative and Executive auditors for failure to enforce a law;
2) I'd lose my job; and/or
3) I'd have an injunction slapped on me so fast my head would spin.