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§ 10031. Definitions.

4 CA ADC § 10031Barclays Official California Code of RegulationsEffective: April 7, 2022

Barclays California Code of Regulations
Title 4. Business Regulations
Division 13. California Alternative Energy and Advanced Transportation Financing Authority
Article 2. Manufacturing Sales and Use Tax Exclusion Program
Effective: April 7, 2022
4 CCR § 10031
§ 10031. Definitions.
(a) “Administrative Fee” means the fee payable upon the execution of the Regulatory Agreement between the Applicant and the Authority and at the time of submitting the semi-annual report to CAEATFA.
(b) “Advanced Manufacturing” is defined as stated in Section 26003(a) of the Public Resources Code.
(c) “Advanced Transportation Technology” or “Advanced Transportation Technologies” is defined as stated in Section 26003(a) of the Public Resources Code.
(d) “Alternative Sources” is defined as stated in Sections 26003(a) of the Public Resources Code.
(e) “Applicant(s)” means a Participating Party submitting an Application.
(f) “Application” means a completed formal request for sales and use tax exclusion as specified in Section 10032.
(g) “Application Fee” means the fee payable at the time of Application for a sales and use tax exclusion.
(h) “Authority” means the California Alternative Energy and Advanced Transportation Financing Authority (CAEATFA) established pursuant to Division 16 of the Public Resources Code (commencing with Section 26000).
(i) “Biofuel” includes “Biodiesel,” a fuel comprised of mono-alkyl esters of long chain fatty acids derived from vegetable oils or animal fats, and “Biogas,” the raw gaseous mixture comprised primarily of methane and carbon dioxide and derived from the anaerobic decomposition of organic matter in a landfill, lagoon, or constructed reactor (digester).
(j) “California Supplier” means a business entity that manufactures, assembles, or produces its product or service in the state of California.
(k) “Competitive Criteria” means a set of Project or Applicant characteristics, as determined in Section 10032(a)(8)(B), which are measurable at the time of application.
(l) “Corporate Headquarters” means the location that is the primary center of direction, control and coordination for the company.
(m) “Emerging Strategic Industry” means an innovative industry, technology or product that may be identified by the Executive Director as having a potentially significant impact on the State's environmental goals or economy, the advancement of which are in the public interest, and which advance the purposes of the Program. The Executive Director may from time to time develop or add to a list of Emerging Strategic Industries which will be identified by North American Industry Classification System (NAICS) code (or its equivalent) or by description of the product or manufacturing process. The list of these industries will be publicly posted on the Authority's website.
(n) “Estimated Useful Lifespan” means the length of time the Qualified Property or Advanced Transportation Technology or Alternative Source product, component, or system can reasonably be expected to last in a productive capacity, as identified in the Application or the Regulatory Agreement.
(o) “Executive Director” means the executive director of CAEATFA.
(p) “Facility” or “Facilities” means a design, manufacturing, production, or assembly facility that includes or will include tangible personal property utilized for the design, manufacture, production, or assembly of Advanced Manufacturing, Advanced Transportation Technologies or Alternative Source products, components, or systems, or a facility that includes or will include tangible personal property that at least 50 percent of its use is either to process Recycled feedstock that is intended to be reused in the production of another product or using Recycled feedstock in the production of another product or soil amendment. Facilities involving more than one location may be combined in a single Application, provided the locations are part of a single process. Where facilities at multiple locations are performing the same or substantially similar operations they will require separate Applications.
(q) “Financial Assistance” means the granting of a sales and use tax exclusion by the Authority pursuant to Section 26011.8(a) of the Public Resources Code.
(r) “Green Component” means the component or system within Advanced Transportation Technologies or Alternative Source products, components, or systems that is primarily responsible for or required to enable the increase in energy efficiency, Alternative Source generation, or pollution reduction.
(s) “Industry Cluster” means a concentration of interrelated businesses or industries in a region that, by virtue of being located in proximity, act to increase productivity or economic growth in that region. For purposes of receiving points as part of an Application, Industry Clusters must be recognized by a California state or local government entity, regional economic development authority, or association of governments as an industry cluster, strategic cluster, or competitive cluster of the region within which the Applicant's Project resides.
(t) “Participating Party” is defined as stated in Section 26003(a)(7)(A) of the Public Resources Code.
(u) “Program” means the sales and use tax exclusion program created pursuant to Public Resources Code Section 26011.8.
(v) “Project” is defined as stated in Section 26011.8(b)(1) of the Public Resources Code. Project does not include machinery or equipment that utilizes or is designed to utilize an Alternative Source.
(w) “Qualified Product” means an Advanced Transportation Technology or Alternative Source product, component or system, a product produced with an Advanced Manufacturing Process, or a product made by processing Recycled feedstock or utilizing Recycled feedstock.
(x) “Qualified Property” means the tangible personal property identified in the Application or Regulatory Agreement to be purchased for use in the Facility if at least 50 percent of its use is either to process Recycled feedstock that is intended to be reused in the production of another product or using Recycled feedstock in the production of another product or Soil amendment; or tangible personal property that is used in the state for the design, manufacture, production, or assembly of Advanced Transportation Technologies, or Alternative Source products, components, or systems or utilized in an Advanced Manufacturing process. Qualified Property must be used for the purpose stated in the Application for a period equal to the longer of (a) one year or (b) one-half of the Estimated Useful Lifespan of the Qualified Property. The total value of Qualified Property necessary for the operation of the Facility and located on the same site as the Facility, but not directly used for the design, manufacture, production or assembly of advanced transportation technologies or alternative source products, components or systems shall not exceed one percent (1%) of the total value of all Qualified Property purchased by the Applicant.
(y) “Recognized Energy Efficiency Standard” is a statutory, regulatory, or voluntary set of minimum energy efficiency standards for one or more products, product components, or categories of products or product components, as designated by the Executive Director. The Executive Director may designate a standard as a Recognized Energy Efficiency Standard if it (a) has been adopted and currently maintained by a government agency, trade group, or nonprofit organization, (b) has clearly defined test methods, (c) contains product energy consumption ratings based on independent certification and testing, and (d) the energy consumption of products that meet the standards is significantly below the consumption of comparable products.
(z) “Recycled feedstock” is defined as stated in Section 26011.8(b)(2) of the Public Resources Code.
(aa) “Recycled Resource Extraction Project” is a project that converts Recycled feedstock into materials that are used in subsequent manufacturing processes.
(ab) “Regulatory Agreement” means the agreement specified in Section 10035.
(ac) “Small Project Pool” is the twenty million dollars ($20,000,000) in sales and use tax exclusion available to award only to Applications requesting two million dollars ($2,000,000) or less in sales and use tax exclusion through September each year as established in Section 10032(a)(4).
(ad) “Soil amendments” is defined as stated in Section 26011.8(b)(3) of the Public Resources Code.
(ae) “Statutory Cap” means the maximum amount of sales and use tax exclusion the Authority may grant pursuant to Section 26011.8(h) of the Public Resources Code.

Credits

Note: Authority cited: Section 26009, Public Resources Code; and Section 26011.8, Public Resources Code. Reference: Section 26011.8, Public Resources Code; and Section 6010.8, Revenue and Taxation Code.
History
1. New section filed 10-4-2010 as an emergency; operative 10-4-2010 (Register 2010, No. 41). A Certificate of Compliance must be transmitted to OAL by 4-4-2011 or emergency language will be repealed by operation of law on the following day
2. New section refiled 4-1-2011 as an emergency; operative 4-1-2011 (Register 2011, No. 13). A Certificate of Compliance must be transmitted to OAL by 6-30-2011 or emergency language will be repealed by operation of law on the following day.
3. New section refiled 6-24-2011 as an emergency; operative 6-24-2011 (Register 2011, No. 25). A Certificate of Compliance must be transmitted to OAL by 9-22-2011 or emergency language will be repealed by operation of law on the following day.
4. Certificate of Compliance as to 6-24-2011 order, including amendment of section and Note, transmitted to OAL 6-29-2011 and filed 8-10-2011; operative 9-28-2011 (Register 2011, No. 32).
5. Amendment filed 10-7-2013 as a deemed emergency pursuant to Public Resources Code section 26009; operative 10-7-2013 (Register 2013, No. 41). A Certificate of Compliance must be transmitted to OAL by 4-7-2014 or emergency language will be repealed by operation of law on the following day.
6. Amendment refiled 4-3-2014 as a deemed emergency pursuant to Public Resources Code section 26009; operative 4-3-2014 (Register 2014, No. 14). A Certificate of Compliance must be transmitted to OAL by 7-2-2014 or emergency language will be repealed by operation of law on the following day.
7. Amendment refiled 6-30-2014 as a deemed emergency pursuant to Public Resources Code section 26009; operative 6-30-2014 (Register 2014, No. 27). A Certificate of Compliance must be transmitted to OAL by 9-29-2014 or emergency language will be repealed by operation of law on the following day.
8. Certificate of Compliance as to 6-30-2014 order, including amendment of subsections (h) and (n), transmitted to OAL 9-29-2014 and filed 11-10-2014; amendments effective 11-10-2014 pursuant to Government Code section 11343.4(b)(3) (Register 2014, No. 46).
9. New definitions of “Biofuel,” “Competitive Criteria,” “Corporate Headquarters,” “Recycled feedstock,” “Recycled Resource Extraction Project” and “Soil amendments,” subsection relettering and amendment of definition of “Qualified Property” filed 8-9-2016 as a deemed emergency pursuant to Public Resources Code section 26009; operative 8-9-2016 (Register 2016, No. 33). A Certificate of Compliance must be transmitted to OAL by 2-6-2017 or emergency language will be repealed by operation of law on the following day.
10. New definitions of “Biofuel,” “Competitive Criteria,” “Corporate Headquarters,” “Recycled feedstock,” “Recycled Resource Extraction Project” and “Soil amendments,” subsection relettering and amendment of definition of “Qualified Property” refiled 2-7-2017 as a deemed emergency pursuant to Public Resources Code section 26009; operative 2-7-2017 (Register 2017, No. 6). A Certificate of Compliance must be transmitted to OAL by 5-8-2017 or emergency language will be repealed by operation of law on the following day.
11. New definitions of “Biofuel,” “Competitive Criteria,” “Corporate Headquarters,” “Recycled feedstock,” “Recycled Resource Extraction Project” and “Soil amendments,” subsection relettering and amendment of definition of “Qualified Property” refiled 5-4-2017 as a deemed emergency pursuant to Public Resources Code section 26009; operative 5-9-2017 (Register 2017, No. 18). A Certificate of Compliance must be transmitted to OAL by 8-7-2017 or emergency language will be repealed by operation of law on the following day.
12. Reinstatement of section as it existed prior to 8-9-2016 emergency amendment by operation of Government Code section 11346.1(f) (Register 2017, No. 36).
13. New subsections (i), (k), (l), (z), (aa) and (ac), subsection relettering and amendment of newly designated subsections (p) and (x) filed 10-31-2017; operative 10-31-2017 pursuant to Government Code section 11343.4(b)(3) (Register 2017, No. 44).
14. Amendment of subsections (a), (p) and (v)-(w) filed 12-16-2019 as a deemed emergency pursuant to Public Resources Code section 26009; operative 12-16-2019 (Register 2019, No. 51). A Certificate of Compliance must be transmitted to OAL by 6-15-2020 or emergency language will be repealed by operation of law on the following day.
15. Emergency filed 12-16-2019 extended 60 days (Executive Order N-40-20). A Certificate of Compliance must be transmitted to OAL by 8-14-2020 or emergency language will be repealed by operation of law on the following day.
16. Emergency filed 12-16-2019 extended an additional 60 days (Executive Order N-66-20). A Certificate of Compliance must be transmitted to OAL by 10-14-2020 or emergency language will be repealed by operation of law on the following day.
17. Reinstatement of section as it existed prior to 12-16-2019 emergency amendment by operation of Government Code section 11346.1(f) (Register 2020, No. 43).
18. Amendment of subsections (a), (k), (p), (v) and (w) filed 11-4-2020 as a deemed emergency pursuant to Public Resources Code section 26009; operative 11-4-2020. Emergency expiration extended 60 days (Executive Order N-40-20) plus an additional 60 days (Executive Order N-66-20) (Register 2020, No. 45). A Certificate of Compliance must be transmitted to OAL by 8-31-2021 or emergency language will be repealed by operation of law on the following day.
19. Amendment of subsections (a), (p), (v) and (w) refiled 8-30-2021 as a deemed emergency pursuant to Public Resources Code section 26009; operative 9-1-2021 (Register 2021, No. 36). A Certificate of Compliance must be transmitted to OAL by 11-30-2021 or emergency language will be repealed by operation of law on the following day.
20. Amendment of subsections (a), (p), (v) and (w) refiled 11-29-2021 as a deemed emergency pursuant to Public Resources Code section 26009; operative 12-1-2021 (Register 2021, No. 49). A Certificate of Compliance must be transmitted to OAL by 3-1-2022 or emergency language will be repealed by operation of law on the following day.
21. New subsections (ac) and (ae), subsection relettering and amendment of Note filed 12-9-2021 as a deemed emergency pursuant to Public Resources Code section 26009; operative 12-9-2021 (Register 2021, No. 50). A Certificate of Compliance must be transmitted to OAL by 6-7-2022 or emergency language will be repealed by operation of law on the following day.
22. Certificate of Compliance as to 11-29-2021 order transmitted to OAL and filed 4-7-2022 (Register 2022, No. 14).
This database is current through 5/3/24 Register 2024, No. 18.
Cal. Admin. Code tit. 4, § 10031, 4 CA ADC § 10031
End of Document