§ 23636-9. Miscellaneous Provisions.

Source: https://govt.westlaw.com/calregs/Document/IFAB38AE34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Miscellaneous Provisions -- (See Regulation 23636-0 for Table of Contents.)

(a) Effective Dates of the JSF Wage Credit. The JSF Wage Credit shall cease to be effective on December 1, 2006; however, any unused credit may be carried forward, as provided in Revenue and Taxation Code section 23637, subsection (g), and this regulation.

(b) Enterprise Zone Hiring Credit. Under Revenue and Taxation Code sections 23636 and 23622.7, a qualified taxpayer that also operates in an Enterprise Zone may claim both the JSF Wage Credit and the Enterprise Zone hiring credit for wages paid to an employee to the extent that all of the requirements of each of those sections are satisfied.

Credits

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).