- Available to qualified taxpayers engaged in manufacturing activities in California
- The credit is equal to 6% of the qualified costs paid or incurred for the acquisition or construction of qualified property on or after January 1, 1994.
- Complete the form FTB 3535.
FTB Manuals and Publications
Multistate
Audit Techniques Manual Section 9120
Tax News
FTB Form 1113
FTB Form 3535 [2001]
FTB Form 3535 [2000]
FTB Form 3535 [1999]
FTB Form 3535 [1998]
FTB Form 3535 [1997]
FTB Form 3535 [1996]
FTB Form 3535 [1995]
Other FTB References
A
Guide For The MIC
Analysis
of Qualified Costs
Capitalized Labor-Cal Steel Implementation
Guidance
Capitalized
Labor Flowchart
Finance or
Operating Lease Flowchart
Initial
Review Guide
MIC Verification
Schedule
Qualified
Property
Site Tour
Site Tour Not
Feasible
Non- FTB References
Division
Structure of the Standard Industrial Classification (SIC) Manual of 1987
Employment Development
Department - Market Wage Information
Spidell's California
Taxletter
Standard Industrial
Classification Search
State Agencies - Board of Equalization
Code, Regulations, Notices and Rulings
California Code of Regulations Section 1502
California Code of Regulations Sections 17053.49-1 through 17053.49-11
California Code of Regulations Sections 23649-0 through 23649-11
FTB Notice 2003-10 - REPEAL OF THE MANUFACTURERS' INVESTMENT CREDIT (MIC)
FTB Notice 2002-1, February
4, 2002
FTB Notice 2001-6, October
23, 2001
FTB Notice 89-277 (Instructions
on obtaining a chief counsel ruling)
law Ruling 2001-4, August 16,2001 (This ruling has been withdrawn. See
FTB Notice 2003-3)
law Ruling 2000-1, June
1, 2000
law Ruling 98-1, February
2, 1998
Revenue & Taxation Code §17053.49
Revenue & Taxation Code §23649
Revenue & Taxation Code §19043
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