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Article 3. Tax Credits | Midpage
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California Code of Regulations
Title 18
Division 3. Franchise Tax Board
Chapter 3.5. Bank and Corporation Tax
Subchapter 3. Corporation Income Tax
Article 3. Tax Credits
Article 3. Tax Credits
State of California
23636-0
Table of Contents.
23636-1
The Joint Strike Fighter (JSF) Wage Credit.
23636-2
Definitions.
23636-3
Qualified Taxpayer.
23636-4
Qualified Wages.
23636-5
Qualified Employee.
23636-6
JSF Contract Bidding.
23636-7
JSF Wage Credit Carryforwards.
23636-8
Recordkeeping Requirements.
23636-9
Miscellaneous Provisions.
23637-0
Table of Contents.
23637-1
The Joint Strike Fighter (JSF) Property Credit.
23637-2
Definitions.
23637-3
Qualified Taxpayer.
23637-4
Qualified Costs.
23637-5
Qualified Property.
23637-6
Leasing.
23637-7
JSF Contract Bidding.
23637-8
Recapture Rules.
23637-9
JSF Property Credit Carryforwards.
23637-10
Recordkeeping Requirements.
23637-11
Miscellaneous Provisions.
23649-0
Table of Contents.
23649-1
The Manufacturers' Investment Credit.
23649-2
Definitions.
23649-3
Qualified Taxpayer.
23649-4
Qualified Costs.
23649-5
Qualified Property.
23649-6
Leasing.
23649-7
[Reserved].
23649-8
Recapture Rules.
23649-9
MIC Carryforwards.
23649-10
Recordkeeping Requirements.
23649-11
Miscellaneous Provisions.
23663-1
Definitions.
23663-2
Assignor Has Less Credits Than Assigned.
23663-3
Other Defective Assignments.
23663-4
Correction of Error.
23663-5
Special Rules.
23663-6
Corporate Reorganizations and Other Corporate Restructurings.