Cal. Code Regs. Tit. 18, §§ 17053.36-0

Current through Register 2024 Notice Reg. No. 44, November 1, 2024

Section 17053.36-0 - Table of Contents

Table of Contents--Regulation Sections 17053.36-1 through 17053.36-9

Section 17053.36-1.The Joint Strike Fighter (JSF) Wage Credit.

(a) In General

(b) Joint Strike Fighter Property Credit

(c) Cross References

(d) General References

Section 17053.36-2. Definitions.

(a) Joint Strike Fighter

(b) Initial Contract or Initial Subcontract

(c) Joint Strike Fighter Program

(d) Manufactured

(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.

(a) In General

(b) Amount of Qualified Wages

Section 17053.36-5. Qualified Employee.

(a) In General

(b) Limitation

(1) Computation

(c) Services Directly Related

Section 17053.36-6. JSF Contract Bidding.

(a) In General

(b) Bid

(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.

(a) In General

(b) Carryforwards for Pass-Through Entities

(c) Carryforwards Permitted After Sunset

Section 17053.36-8. Recordkeeping Requirements.

(a) In General

(b) Books and Records

Section 17053.36-9. Miscellaneous Provisions.

(a) Effective Dates of the JSF Wage Credit

(b) Enterprise Zone Hiring Credit

Cal. Code Regs. Tit. 18, §§ 17053.36-0

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).

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).