Chapter 3.5. Bank and Corporation Tax›Subchapter 3. Corporation Income Tax
Article 3. Tax Credits
California Code of Regulations, Title 18 — Division 3. Franchise Tax Board · 2026 edition · updated 2026-10-05 · California
Sections in this part
- § 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.
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