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§ 17053.36-3. Qualified Taxpayer.

18 CA ADC § 17053.36-3Barclays Official California Code of Regulations

Barclays California Code of Regulations
Title 18. Public Revenues
Division 3. Franchise Tax Board
Chapter 2.5. Personal Income Tax (Taxable Years Beginning After 12-31-54) (Refs & Annos)
Subchapter 2. Imposition of Tax
Article 1. Joint Strike Fighter Wage Credit
18 CCR § 17053.36-3
§ 17053.36-3. Qualified Taxpayer.
Currentness
Qualified Taxpayer -- (See Regulation 17053.36-0 for Table of Contents.)
(a) Regulation 17053.37-3 Shall Apply. For purposes of Regulations 17053.36-1 through 17053.36-9, inclusive, the provisions of Regulation 17053.37-3, as in effect on the date these regulations become effective, shall apply and are incorporated herein by reference. The term “qualified taxpayer” in this regulation shall have the same meaning as the term qualified taxpayer in Regulation 17053.37-3.

Credits

Note: Authority cited: Section 19503, Revenue and Taxation Code. Reference: Section 17053.36, Revenue and Taxation Code.
History
1. New 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, § 17053.36-3, 18 CA ADC § 17053.36-3
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