Rules and Regulations for the Certification of Motion Picture Production Company Tax Credits


280-RICR-20-20-5 INACTIVE RULE

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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 Company Tax Credits
Type of Filing Adoption
Regulation Status Inactive
Effective 06/01/2008 to 12/28/2008

Regulation Authority:

R.I.G.L. 44-31.2

Purpose and Reason:

These rules implement Chapter 44-31.2 of the Rhode Island General Laws. This Chapter, also referred to within as RIGL Chapter 44-31.2, provides for the issuance of Motion Picture Production Tax Credits. These rules govern the procedures for the application and certification of these credits. These regulations have not materially changed from the proposed version. We have taken into consideration the comments received, and the changes made in response to the comments do not materially change the regulations, but rather help to clarify and better reflect the intent of the statute.