Section 11011 - Definitions(a) "Committee" means the CTCAC governing board, as specified in section 50199.8 of the Health and Safety Code.(b) "CTCAC" means the California Tax Credit Allocation Committee.(c) "Approved Project" means a project deemed approved by the Office of Historic Preservation to apply to CTCAC for program tax credits issued under Revenue and Taxation Code sections 17053.91 and 23691.(d) "OHP" means the Office of Historic Preservation designated by Public Resources Code section 5024.6 to administer historic preservation programs within California.(e) "OHP Regulations" or "OHP Regulation" means the regulations promulgated by OHP and located in title 14 of the California Code of Regulations, sections 4859.01 through 4859.06, to administer the SHRTC program.(f) "Principal Residence" has the same meaning as in Revenue and Taxation Code section 19585.(g) "Qualified Residence" has the same meaning as in Revenue and Taxation Code section 17053.91.(h) "Qualified Rehabilitation Expenditure" has the same meaning as in Revenue and Taxation Code sections 17053.91 and 23691.(i) "Taxable Year" has the same meaning as in Revenue and Taxation Code sections 17010 and 23041.Cal. Code Regs. Tit. 4, § 11011
Note: Authority cited: Sections 17053.91 and 23691, Revenue and Taxation Code. Reference: Sections 17053.91 and 23691, Revenue and Taxation Code.
1. New section filed 11-12-2024; operative 11/12/2024 pursuant to Government Code section 11343.4(b)(3) (Register 2024, No. 46).