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§ 17053.36-9. Miscellaneous Provisions.

18 CA ADC § 17053.36-9Barclays 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 § 17053.36-9
§ 17053.36-9. Miscellaneous Provisions.
Miscellaneous Provisions -- (See Regulation 17053.36-0 for Table of Contents.)
(a) Effective Dates of the JSF Wage Credit. The JSF Wage Credit shall cease to be effective on December 1, 2006; however, any unused credit may be carried forward, as provided in Revenue and Taxation Code section 17053.36, subsection (g), and this regulation.
(b) Enterprise Zone Hiring Credit. Under Revenue and Taxation Code sections 17053.36 and 17053.75, a qualified taxpayer that also operates in an Enterprise Zone may claim both the JSF Wage Credit and the Enterprise Zone hiring credit for wages paid to an employee to the extent that all of the requirements of each of those sections are satisfied.

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 6/7/24 Register 2024, No. 23.
Cal. Admin. Code tit. 18, § 17053.36-9, 18 CA ADC § 17053.36-9
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