TRANSFERABLE TAX CREDITS FOR FILM AND OTHER PRODUCTIONS
- § 360.800 - Definitions
- § 360.805 - "Certificate of eligibility" defined
- § 360.810 - "Executive Director" defined
- § 360.815 - "Office" defined
- § 360.820 - "Transferable tax credits" defined
- § 360.825 - "Other visible media productions" interpreted
- § 360.830 - Certificate of eligibility: Application; priorities for approval; reasons for denial
- § 360.835 - Certificate of eligibility: Duties of Office; hearing; order approving application; factors for determining whether qualified production is in economic interest of State
- § 360.840 - Certificate of eligibility: Executive Director may request additional records; certification of audit
- § 360.845 - Issuance of transferable tax credits; notice of transfer
- § 360.847 - Issuance, transfer and application of transferable tax credits: Required notices to Department
- § 360.850 - Apportionment of transferable tax credits
- § 360.855 - Calculation of amount of transferable tax credits: Qualified expenditures and production costs eligible to serve as basis for calculation
- § 360.860 - Calculation of amount of transferable tax credits: Expenditures for wages and salaries
- § 360.865 - Reduction or withholding of credits under certain circumstances; repayment of amount of credits under certain circumstances; circumstances under which Office will not require forfeiture of credits purchased in good faith
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.