Table of Contents--Regulation Sections 17053.36-1 through 17053.36-9
Section 17053.36-1. The Joint Strike Fighter (JSF) Wage Credit. (b) Joint Strike Fighter Property Credit
Section 17053.36-2. Definitions. (b) Initial Contract or Initial Subcontract
(c) Joint Strike Fighter Program
(e) Product For Ultimate Use in a Joint Strike Fighter
Section 17053.36-3. Qualified Taxpayer. (a) Regulation 17053.37-3 Shall Apply
Section 17053.36-4. Qualified Wages. (b) Amount of Qualified Wages
Section 17053.36-5. Qualified Employee. (c) Services Directly Related
Section 17053.36-6. JSF Contract Bidding. (c) JSF Wage Credit Reflected Within Bid
(d) JSF Wage Credit Allowable
(e) Pass-Through Entities
(f) Copies Provided to Franchise Tax Board
Section 17053.36-7. JSF Wage Credit Carryforwards. (b) Carryforwards for Pass-Through Entities
(c) Carryforwards Permitted After Sunset
Section 17053.36-8. Recordkeeping Requirements. Section 17053.36-9. Miscellaneous Provisions. (a) Effective Dates of the JSF Wage Credit
(b) Enterprise Zone Hiring Credit
Credits
Note: Authority cited: Section 19503, Revenue and Taxation Code. Reference: Section 17053.36, Revenue and Taxation Code.
1. New article 1 (sections 17053.36-0--17053.37-11) and section filed 1-23-2003; operative 2-22-2003 (Register 2003, No. 4).
This database is current through 9/22/23 Register 2023, No. 38.
Cal. Admin. Code tit. 18, § 17053.36-0, 18 CA ADC § 17053.36-0