Texas Administrative Code
Title 10 - COMMUNITY DEVELOPMENT
Part 5 - OFFICE OF THE GOVERNOR, ECONOMIC DEVELOPMENT AND TOURISM OFFICE
Chapter 175 - DEFENSE ECONOMIC READJUSTMENT ZONES
Section 175.6 - Filing Requirements for Applications and Claims

Universal Citation: 10 TX Admin Code ยง 175.6

Current through Reg. 49, No. 38; September 20, 2024

(a) Form. Readjustment zones and readjustment zone projects.

(1) An application must be filed on letter-sized paper and must contain all information and documentation required under the Act and this chapter, as applicable. The application must be submitted in a three-ring loose-leaf binder. Each application for designation as a readjustment zone, for readjustment zone boundary amendments, or for a readjustment project must be typed directly on the form provided by the Office and must include all applicable attachments as specified in the application.

(2) Certifications or refunds. An application to request refunds, credits, tax reductions, or certification of new permanent jobs created or jobs that have been retained, or other state benefits encouraged under the Act, as appropriate, must be made to the Office in writing on the appropriate forms provided by the Office or the Comptroller of Public Accounts.

(b) Filing.

(1) Readjustment zone applications may be filed with the Office on any day. When applying for designation of a readjustment zone, or applying for readjustment zone boundary amendments, or a readjustment project, the applicant shall file a separate, original application with the Office.

(2) Readjustment projects. Applications for readjustment project designation may be filed with the Office on any day. The applicant shall file with the Office an original of an application for designation as a readjustment project.

(3) Certifications for readjustment projects.
(A) Requests for job certifications for readjustment projects may be filed on any day with the Office annually or semiannually at the discretion of the qualified business holding project status.

(B) A readjustment project must be annually certified by the Office as a qualified business to receive its state sales and use tax refunds and franchise tax reductions.

(C) Requests for refunds for readjustment projects should be filed directly with the comptroller in accordance with the applicable comptroller rules.

(4) Certifications for qualified businesses. The certification of qualified businesses, for the purposes of local benefits, is the responsibility of the local governing body.

(5) Forms. One original form must be submitted to the Office to request certification as a qualified business, to request certification of new permanent jobs created or to request certification of retained jobs. One original form as provided by the comptroller should be submitted to the comptroller to request refunds of state sales and use taxes. The rules promulgated by the comptroller must also be followed to file a claim for tax refunds or reductions.

(c) Completeness. Each application or claim must be as complete as practicable, and must include the fee set forth in subsection (d) of this section. The Office will stamp or otherwise designate the date on which it receives each application. The date stamped or otherwise designated for any application received after the close of business on any day will be the next day.

(d) Fees. A nonrefundable fee, in the form of a cashiers check made payable to the Office of the Governor to recover the Office's cost of providing direct technical assistance relating to the defense readjustment zone program, must accompany an application to the Office in the amount of:

(1) $500 for a readjustment zone designation;

(2) $500 to amend the boundaries of a state designated readjustment zone;

(3) $500 for a readjustment project designation; and

(4) $500 for application to change/assume readjustment project designation as defined in § RSA 175.5(c) and (d) of this title (relating to Application Contents for Designation of Defense Readjustment Projects).

(e) Staff consideration of applications.

(1) Staff shall review the application to determine if the application request meets the eligibility criteria under the Act and this chapter. A job certification application submitted by a readjustment project may cover any consecutive twelve-month period even if it includes multiple calendar years. Businesses applying for designation and job certifications are subject to on-site inspection. The Office may monitor a defense readjustment project to determine whether and to what extent the project has followed through on any commitments made by it or on its behalf under the Act, §2310.413.

(2) Following staff review, the application will be submitted to the executive director for consideration. Written notification will be given to applicants of the final status of an application or job certification.

(3) Readjustment project designation becomes effective immediately upon Office approval of a readjustment project application and action to grant the designation. Written notice of the designation will simultaneously be given to the applicant governing body's or bodies' designated liaison or liaisons and the defense readjustment project applicant. The notice will include an effective date and an expiration date of the project designation which shall include the 90-day period immediately preceding the designation during which benefits under the designation may be allowed.

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