Rules and Regulations for the Certification of Motion Picture Production Tax Credits (280-RICR-20-20-5)


280-RICR-20-20-5 ACTIVE RULE

My Page Title

5.1Purpose

5.2Authority

5.3Application

5.4Severability

5.5Definitions

5.6Overview

5.7Applications

5.8Impact Analysis and Periodic Reporting

5.9Certification of a Production

5.10 Priority and Allocation of Credits

5.11Commencement of Production

5.12Cost Report

5.13Determination of Tax Credit

5.14Issuance of Tax Credit Certificates

5.15Hearings and Appeals

5.16Assignment of Tax Credit Certificates

5.17Sunset


Title 280 Department of Revenue
Chapter 20 Division of Taxation
Subchapter 20 Tax Credits/Deductions
Part 5 Rules and Regulations for the Certification of Motion Picture Production Tax Credits (280-RICR-20-20-5)
Type of Filing Periodic Refile
Regulation Status Active
Effective 01/04/2022

Regulation Authority:

R.I. Gen. Laws § 44-31-6

Purpose and Reason:

This rule is being refiled by the agency pursuant to R.I. Gen. Laws § 42-35-4.1.  No changes were made to the text of this rule.

Rulemaking Documents are organized by document type and are part of this rule’s rulemaking record (R.I. Gen. Laws § 42-35-2.3). If multiple documents of the same type are listed below, each is a unique document. If there are multiple Public Notice of Proposed Rulemaking documents, view each document to identify the most recently amended version, as it may be amended at any point during the Public Comment Period.