California Revenue and Taxation Code

§ 6902.8

RTC § 6902.8 Effective Sep 9, 2020Div. 2 · Part 1 · Ch. 7 · Art. 1

Statute text

(a)Unless the context otherwise requires, the definitions set forth in Sections 17053.72 and 23627 govern the construction of this section.

(b)A qualified small business employer shall submit an application to the department in a form and manner prescribed by the department for a tentative credit reservation amount for the small business hiring tax credit allowed to a qualified small business employer pursuant to Section 17053.72 or 23627, or both.

(c)The application shall include the following:

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Legislative history

Added by Stats. 2020, Ch. 41, Sec. 2. (SB 1447) Effective September 9, 2020.