(a) Form. Readjustment zones and readjustment zone projects.
- (1) An application must be filed on letter-sized paper and must contain all information and documentation required under the Act and this chapter, as applicable. The application must be submitted in a three-ring loose-leaf binder. Each application for designation as a readjustment zone, for readjustment zone boundary amendments, or for a readjustment project must be typed directly on the form provided by the department and must include all applicable attachments as specified in the application.
- (2) Certifications or refunds. An application to request refunds, tax reductions, or certification of new permanent jobs created or jobs that have been retained, or other state benefits encouraged under the Act, as appropriate, must be made to the department in writing on the appropriate forms provided by the department or the Comptroller of Public Accounts.
(b) Filing.
- (1) Readjustment zone applications may be filed with the department on any day. When applying for designation of a readjustment zone, or applying for readjustment zone boundary amendments, or a readjustment project, the applicant shall file a separate, original application with the department.
- (2) Readjustment projects. Applications for readjustment project designation may be filed with the department on any day. The applicant shall file with the department an original of an application for designation as a readjustment project.
(3) Certifications for readjustment projects.
- (A) Requests for job certifications for readjustment projects may be filed on any day with the department annually or semiannually at the discretion of the qualified business holding project status.
- (B) A readjustment project must be annually certified by the department as a qualified business to receive its state sales and use tax refunds and franchise tax reductions.
- (C) Requests for refunds for readjustment projects should be filed directly with the comptroller in accordance with the applicable comptroller rules.
- (4) Certifications for qualified businesses. The certification of qualified businesses, for the purposes of local benefits, is the responsibility of the local governing body.
- (5) Forms. One original form must be submitted to the department to request certification as a qualified business, to request certification of new permanent jobs created or to request certification of retained jobs. One original form as provided by the comptroller should be submitted to the comptroller to request refunds of state sales and use taxes. The rules promulgated by the comptroller must also be followed to file a claim for tax refunds or reductions.
- (c) Completeness. Each application or claim must be as complete as practicable, and must include the fee set forth in subsection (d) of this section. The department will stamp or otherwise designate the date on which it receives each application. The date stamped or otherwise designated for any application received after the close of business on any day will be the next day.
(d) Fees. A nonrefundable fee to recover the department's cost of providing direct technical assistance relating to the defense readjustment zone program must accompany an application to the department in the amount of:
- (1) $500 for a readjustment zone designation;
- (2) $500 to amend the boundaries of a state designated readjustment zone;
- (3) $300 for an readjustment project designation; and
- (4) $300 for application to change/assume readjustment project designation as defined in §175.5(c) and (d) of this title (relating to Application Contents for Designation of Defense Readjustment Projects).
(e) Staff consideration of applications or job certification requests.
- (1) Staff shall review the application or job certification request to determine if the application or job certification request meets the eligibility criteria under the Act and this chapter. A job certification request submitted by an readjustment project may cover multiple years. Businesses applying for designation and job certifications are subject to on-site inspection.
- (2) Following staff review, the application will be submitted to the executive director for consideration. Written notification will be given to applicants of the final status of an application or job certification.
- (3) Readjustment project designation becomes effective immediately upon department approval of a readjustment project application and action to grant the designation. Written notice of the designation will simultaneously be given to the applicant governing body's or bodies' designated liaison or liaisons and the defense readjustment project applicant. The notice will include an effective date and an expiration date of the project designation which shall include the 90-day period immediately preceding the designation during which benefits under the designation may be allowed.
Source Note:The provisions of this §175.6 adopted to be effective September 15, 1997, 22 TexReg 8961.