Cal. Code Regs. Tit. 18, §§ 23636-0

Current through Register 2024 Notice Reg. No. 40, October 4, 2024

Section 23636-0 - Table of Contents

Table of Contents -- Regulation Sections 23636-1 through 23636-9

Section 23636-1.The Joint Strike Fighter (JSF) Wage Credit.

(a) In General

(b) Joint Strike Fighter Property Credit

(c) Cross References

(d) General References

Section 23636-2.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 23636-3.Qualified Taxpayer.

(a) Regulation 23637-3 Shall Apply

Section 23636-4.Qualified Wages.

(a) In General

(b) Amount of Qualified Wages

Section 23636-5.Qualified Employee.

(a) In General

(b) Limitation

(1) Computation

(c) Services Directly Related

Section 23636-6.JSF Contract Bidding.

(a) In General

(b) Bid

(c) JSF Wage Credit Reflected Within the Bid

(d) JSF Wage Credit Allowable

(e) Pass-Through Entities

(f) Copies Provided to Franchise Tax Board

Section 23636-7.JSF Wage Credit Carryforwards.

(a) In General

(b) Carryforwards for Pass-Through Entities

(c) Carryforwards Permitted After Sunset

Section 23636-8.Recordkeeping Requirements.

(a) In General

(b) Books and Records

Section 23636-9.Miscellaneous Provisions.

(a) Effective Dates of the JSF Wage Credit

(b) Enterprise Zone Hiring Credit

Cal. Code Regs. Tit. 18, §§ 23636-0

1. New section filed 1-23-2003; operative 2-22-2003 (Register 2003, No. 4). For prior history of article 2, see Register 97, No. 33.
2. Editorial correction amending HISTORY 1, repealing article 2 heading and relocating sections 23636-0 through 23637-11 to article 3 (Register 2004, No. 6).

Note: Authority cited: Section 19503, Revenue and Taxation Code. Reference: Section 23636, Revenue and Taxation Code.

1. New section filed 1-23-2003; operative 2-22-2003 (Register 2003, No. 4). For prior history of article 2, see Register 97, No. 33.
2. Editorial correction amendingHistory 1, repealing article 2 heading and relocating sections 23636-0 through 23637-11 to article 3 (Register 2004, No. 6).