1. (a) In General
2. (b) Joint Strike Fighter Property Credit
3. (c) Cross References

4. (d) General References

   Section 23636-2. Definitions.

5. (a) Joint Strike Fighter
6. (b) Initial Contract or Initial Subcontract
7. (c) Joint Strike Fighter Program
8. (d) Manufactured

9. (e) Product For Ultimate Use in a Joint Strike Fighter

   Section 23636-3. Qualified Taxpayer.

10. (a) Regulation 23637-3 Shall Apply

    Section 23636-4. Qualified Wages.

11. (a) In General

12. (b) Amount of Qualified Wages

    Section 23636-5. Qualified Employee.

13. (a) In General

14. (b) Limitation

    1. (1) Computation

15. (c) Services Directly Related

    Section 23636-6. JSF Contract Bidding.

16. (a) In General
17. (b) Bid
18. (c) JSF Wage Credit Reflected Within the Bid
19. (d) JSF Wage Credit Allowable
20. (e) Pass-Through Entities

21. (f) Copies Provided to Franchise Tax Board

    Section 23636-7. JSF Wage Credit Carryforwards.

22. (a) In General
23. (b) Carryforwards for Pass-Through Entities

24. (c) Carryforwards Permitted After Sunset

    Section 23636-8. Recordkeeping Requirements.

25. (a) In General

26. (b) Books and Records

    Section 23636-9. Miscellaneous Provisions.

27. (a) Effective Dates of the JSF Wage Credit
28. (b) Enterprise Zone Hiring Credit

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

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

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

History

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).