California Code of Regulations › Title 25 - Housing and Community Development › Division 1 - Housing and Community Development › Chapter 7 - Department of Housing and Community Development Programs › Subchapter 21 - Enterprise Zone Program › Article 1 - General › Section 8431 - Definitions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
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.
(a) "Act" shall mean Chapter 12.8 (commencing
					 with Section 7070) of Division 7 of Title 1, Government Code.
(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.
(c) "Department" means the Department of
					 Housing and Community Development.
(d) "Enterprise Zone" or "zone" means the
					 same as defined in subdivision (d) of Government Code Section 7072.
(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.
(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.
(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.
(h)
					 "Remittance Form" means the form described in subsection (b) of Section
					 8433.
(i) "Voucher" means the same
					 as "Certificate."
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).
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.