| (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 §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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| Source Note: The provisions of this §175.6 adopted to be effective September 15, 1997, 22 TexReg 8961; amended to be effective January 1, 2003, 27 TexReg 12186; amended to be effective August 5, 2012, 37 TexReg 5729 |
