10 CCR s 5480

Cal. Admin. Code tit. 10, s 5480

CALIFORNIA CODE OF REGULATIONS
TITLE 10. INVESTMENT
CHAPTER 7.72. RURAL INVESTMENT TAX EXEMPTION
This database is current through 01/05/07, Register 2007, No. 1.
s 5480. Rural Investment Tax Exemption.

The California Infrastructure and Economic Development Bank (CIEDB) Board
determines who is eligible to receive a Partial Exemption from sales or
use taxes imposed on the gross receipts from the sale of and the storage,
use or other consumption in this state of Eligible Tangible Personal
Property and monitors eligible entities for compliance with the
requirements of the Partial Exemption.

Note: Authority cited: Section 11152, Government Code; and
Section 6378.1, Revenue and Taxation Code. Reference: Section
6378.1, Revenue and Taxation Code.

HISTORY

1. New chapter 7.72 (sections 5480-5480.8) and section filed 8-15-2002;
operative 9-14-2002 (Register 2002, No. 33).

10 CCR s 5480, 10 CA ADC s 5480
1CAC

10 CA ADC s 5480

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