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
Other FTB References
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
Site Tour Not Feasible
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 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law Ruling 2001-4, August 16,2001 (This ruling has been withdrawn.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
For additional assistance, call from within the United
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