§ 5480. Rural Investment Tax Exemption.
10 CA ADC § 5480Barclays Official California Code of Regulations
10 CCR § 5480
§ 5480. Rural Investment Tax Exemption.
The California Infrastructure and Economic Development Bank (CIEDB) Board determines who is eligible to receive a Partial Exemption from sales or use taxes imposed on the gross receipts from the sale of and the storage, use or other consumption in this state of Eligible Tangible Personal Property and monitors eligible entities for compliance with the requirements of the Partial Exemption.
Credits
Note: Authority cited: Section 11152, Government Code; and Section 6378.1, Revenue and Taxation Code. Reference: Section 6378.1, Revenue and Taxation Code.
History
1. New chapter 7.72 (sections 5480-5480.8) and section filed 8-15-2002; operative 9-14-2002 (Register 2002, No. 33).
This database is current through 4/19/24 Register 2024, No. 16.
Cal. Admin. Code tit. 10, § 5480, 10 CA ADC § 5480
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