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|
|Part||5||Motion Picture Production Company Tax Credits|
|Type of Filing||Amendment|
|Effective||12/28/2008 to 12/01/2013|
Purpose and Reason:
This regulation implements Section 44-31-2.5 of the Rhode Island General Laws, as amended, which provides that for any tax year beginning after December 31, 2007, no more than fifteen million dollars ($15,000,000) in Motion Picture Production Company Tax Credits may be issued in any calendar year.
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