California Revenue and Taxation Code

§ 6902.10

RTC § 6902.10 Effective Jul 16, 2021Div. 2 · Part 1 · Ch. 7 · Art. 1

Statute text

(a)Unless the context otherwise requires, the definitions set forth in Sections 17053.71 and 23628 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 17053.71 or 23628, or both.

(c)The application shall include all of the following:

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Legislative history

Added by Stats. 2021, Ch. 82, Sec. 6. (AB 150) Effective July 16, 2021.