3 AAC 188.030 - Qualification application process

(a) The following restrictions apply to film producers applying for qualification under AS 44.33.234:

(1) only one producer per production is eligible for qualification;

(2) only one project is permissible for each application except for

(A) a television series in which one season counts as one project if it is completed within a 24-month period; or

(B) multiple music videos that are marketed together as one product.

(b) The film office will review complete qualification applications in the order that they are received. The film office will determine the order by the date-and-time stamp placed on the complete application on the day it is received into the film office. The priority for reviewing an incomplete application will be determined by the date-and-time stamp placed on the envelope containing the documents or materials needed to make the application complete.

(c) If an application is complete and accompanied by all required materials, the film office will notify the producer by electronic mail that the film office has received the application. The film office will send the notice by United States mail if requested to do so by the producer.

(d) If the application is incomplete or is not accompanied by all required materials, the film office will notify the producer by electronic mail that the application requires additional information, materials, or documentation. The film office will send the notice by United States mail if requested to do so by the producer.

(e) If the film office receives a complete application package for a production that does not qualify under AS 44.33.234, the film office will notify the producer by electronic mail that the film production does not qualify for the tax credit with an explanation why it does not qualify. The film office will send the notice by United States mail if requested to do so by the producer.

(f) A producer who is notified by the film office that a project does not qualify for the tax credit may reapply. However, the film office will treat reapplication as a new application for purposes of (b) of this section.

(g) After the film office approves a qualification application, it will issue a notice of qualification to the producer that sets out the estimated amount of the film production tax credit and the period during which the producer may incur expenditures for which the producer may claim a credit.

(h) A producer who is denied a notice of qualification may request an administrative hearing by filing a notice of appeal within 30 days after the date of the denial notice. The notice of appeal must be in writing and will be considered filed on the date it is received by the film office. The notice of appeal must clearly state each objection to the denial, the justification for each objection, and the reasons why the applicant is entitled to a notice of qualification under AS 44.33.234 and this chapter. Appeals will be referred to the office of administrative hearings. A hearing will be conducted under AS 44.64.060(c) - (e) and 2 AAC 64.100 - 2 AAC 64.370.

(i) When the amount of the notices of qualification and tax credit certificates issued equals the $100,000,000 in-the-aggregate limit established in AS 43.98.030, the film office will cease to issue notices of qualification.

Notes

3 AAC 188.030

Eff. 6/18/2009, Register 190

Authority:AS 44.33.234

AS 44.33.238