§ 5530. Definitions.
10 CA ADC § 5530Barclays Official California Code of RegulationsEffective: February 8, 2024
Effective: February 8, 2024
10 CCR § 5530
§ 5530. Definitions.
(A) The Phase B applicant is the qualified taxpayer that meets the criteria specified in sections 17053.98(k)(2)(B)(iii) and 23698(k)(2)(B)(iii) of the Revenue and Taxation Code and upon final approval will receive the tax credit certificate, Form SM (August 12, 2022), hereby incorporated by reference.
(c) A “soundstage,” as included in the definition of “certified studio construction project” in sections 17053.98(k)(2)(A) and 23698(k)(2)(A) of the Revenue and Taxation Code, means a building that is purpose-built, renovated, or converted for film, television and/or media production in California and has a minimum of 10,000 square feet of floor space, incorporates a permanent grid, as defined in subdivision (i), and is column-free, as defined in subdivision (e), with a clear height of at least 20 feet under the permanent grid. Ancillary buildings purpose-built, renovated, or converted including, but not limited to, accompanying production office space, mill space, workshops, and property or wardrobe storage, will be deemed part of the soundstage as long as at least one soundstage, as defined above, is also built, renovated, or converted, the space is production-related, and the ancillary buildings are on contiguous property to the soundstage.
(e) “Column-free” means an open space entirely free of columns if used for a traditional soundstage, or an open space free of columns to such a degree that a stationary LED volume large enough for feature film and television production fits in the part of the space that does not contain columns, if used for an LED volume soundstage.
(A) When the stage shooting day takes place on a certified studio construction project soundstage or soundstages, or backlot or similar contiguous area immediately adjacent to the soundstage, as specified in paragraph (1) of this subdivision, qualified wages shall apply with respect to the soundstage wages required by section 5531(d)(2), pursuant to sections 17053.98(k)(2)(B)(ii) and 23698(k)(2)(B)(ii) of the Revenue and Taxation Code.
Credits
Note: Authority cited: Sections 17053.98(k)(10) and 23698(k)(10), Revenue and Taxation Code; and Section 11152, Government Code. Reference: Sections 17053.98(k)(2), 17053.98(b), 23698(k)(2) and 23698(b), Revenue and Taxation Code; and Section 14998.1, Government Code.
History
1. New article 4 (sections 5530-5541) and section filed 4-11-2022 as an emergency; operative 4-11-2022 (Register 2022, No. 15). A Certificate of Compliance must be transmitted to OAL by 10-10-2022 or emergency language will be repealed by operation of law on the following day.
2. New section refiled with amendments 10-3-2022 as an emergency; operative 10-11-2022 (Register 2022, No. 40). A Certificate of Compliance must be transmitted to OAL by 1-9-2023 or emergency language will be repealed by operation of law on the following day.
3. Refiling of 10-3-2022 emergency on 1-9-2023; operative 1-10-2023 (Register 2023, No. 2). A Certificate of Compliance must be transmitted to OAL by 4-10-2023 or emergency language will be repealed by operation of law on the following day.
4. Certificate of Compliance as to 10-3-2022 order, including amendment of Note, transmitted to OAL 1-3-2023 and filed 2-15-2023; amendments effective 2-15-2023 pursuant to Government Code section 11343.4(b)(3) (Register 2023, No. 7).
5. Amendment filed 8-18-2023 as an emergency; operative 8-18-2023 (Register 2023, No. 33). A Certificate of Compliance must be transmitted to OAL by 2-14-2024 or emergency language will be repealed by operation of law on the following day.
6. Certificate of Compliance as to 8-18-2023 order, including amendment of subsections (e), (g) and (l) transmitted to OAL 12-26-2024 and filed 2-8-2024; amendments effective 2-8-2024 pursuant to Government Code section 11343.4(b)(3) (Register 2024, No. 6).
This database is current through 7/12/24 Register 2024, No. 28.
Cal. Admin. Code tit. 10, § 5530, 10 CA ADC § 5530
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