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.

ACTIVE RULE Periodic Refile - effective from 01/04/2022

INACTIVE RULE Amendment - effective from 03/18/2018 to 01/04/2022

INACTIVE RULE Amendment - effective from 12/01/2013 to 03/18/2018

INACTIVE RULE Amendment - effective from 12/28/2008 to 12/01/2013

INACTIVE RULE Adoption - effective from 06/01/2008 to 12/28/2008

There are no electronic rulemaking documents for rules filed prior to August 14, 2018. For rulemaking documents for rules filed prior to this date, please contact the appropriate agency's Rules Coordinator.

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