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Manufacturers' Investment Credit References (MIC)

  • 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

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
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 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law Ruling 2001-4, August 16,2001 (This ruling has been withdrawn.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

For additional assistance, call from within the United States 800.852.5711
From outside the United States, 1.916.845.6500 (not toll-free)

California Relay Service
711 or 800.735.2929

TTY (Device to Device)

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Last Updated: 04.25.2018


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