1. (a) “Act” shall mean Chapter 12.8 (commencing with Section 7070) of Division 7 of Title 1, Government Code.
2. (b) “Certificate” or “voucher” means the certification described in subdivision (c)(1) of Revenue and Taxation Code Sections 17053.74 and 23622.7. This document shall contain all the information required by Section 8464 in a format provided by the Department.
3. (c) “Department” means the Department of Housing and Community Development.
4. (d) “Enterprise Zone” or “zone” means the same as defined in subdivision (d) of Government Code Section 7072.
5. (e) “Enterprise Zone Manager” or “zone manager” means the person or position designated by an enterprise zone governing body to administer its enterprise zone program, including the issuing of vouchers.
6. (f) “Memorandum of Understanding” or “MOU” means an agreement between an enterprise zone and the Department identifying the start date of tax credits in the zone, listing the terms and conditions that the zone must fulfill during the life of the zone, and any amendments thereto including, but not limited to, any terms and conditions for compliance with any audit agreement.
7. (g) “Qualified Employee” means a “qualified employee” as defined in subdivision (b)(4)(A) of Revenue and Taxation Code Sections 17053.74 and 23622.7.
8. (h) “Remittance Form” means the form described in subsection (b) of Section 8433.
9. (i) “Voucher” means the same as “Certificate.”

The following definitions shall apply to this Subchapter. Unless the context clearly requires otherwise, terms not defined herein shall have the meanings set forth in Chapter 12.8 of Division 7 of the Government Code, commencing with Section 7070, or Revenue and Taxation Code Sections 23622.7 and 17053.74, as amended from time to time. References to code sections refer to the sections of these regulations unless otherwise noted.

Note: Authority cited: Sections 7086, Government Code; and Sections 17053.74(c)(1) and 23622.7(c)(1), Revenue and Taxation Code. Reference: Sections 7072, 7076, 7076.1 and 7086, Government Code; and Sections 17053.74(c) and 23622.7(c), Revenue and Taxation Code.

History

1. New section filed 9-30-2004 as an emergency; operative 9-30-2004 (Register 2004, No. 40). This emergency regulation will remain in effect for 360 days from the date of filing pursuant to Government Code section 7086, subdivision (d). A Certificate of Compliance must be transmitted to OAL by 9-25-2005 or emergency language will be repealed by operation of law on the following day.

2. Editorial correction of History 1 (Register 2005, No. 2).

3. Certificate of Compliance as to 9-30-2004 order, including amendment of subsection (f), transmitted to OAL 8-16-2005 and filed 9-27-2005 (Register 2005, No. 39).

4. Amendment of section and Note filed 11-27-2006; operative 11-27-2006 pursuant to Government Code section 11343.4 (Register 2006, No. 48).