Conn. Agencies Regs. § 12-217jj-6 - Application for issuance of a film production tax credit voucher
(a) An applicant may apply to the Commission
for the issuance of a tax credit voucher at one or more of the following times:
(1) Not earlier than three (3) months
following submission to the Commission of applicant's eligibility certification
application as provided in Section
12-217jj-3
of the Regulations of Connecticut State Agencies; or,
(2) Annually not later than ninety (90) days
after the close of the applicant's income year; or,
(3) Not later than ninety (90) days after the
last production expenses or costs are incurred in this state.
(b) An applicant shall apply to
the Commission for issuance of a tax credit voucher(s) on such forms as the
Commission may prescribe. The Commission shall certify the actual amount of the
tax credit awarded to the applicant pursuant to section
12-217jj
of the Connecticut General Statutes at the time the Commission acts on such
application for a tax credit voucher(s).
(c) With each application for the issuance of
a tax credit voucher(s), the applicant shall provide the Commission with a
detailed cost report to the date of application together with an independent
audit report of such cost report pursuant to the provisions of section
12-217jj-10
of the Regulations of Connecticut State Agencies.
(d) The Commission shall provide a unique
identification number on each tax credit voucher issued which shall include a
reference to the Commission's identification number assigned at the time the
Commission's notice of eligibility certification was issued pursuant to the
provisions of Section
12-217jj-4
of the Regulations of Connecticut State Agencies.
Notes
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