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 | Motion Picture Production Company Tax Credits |
| Type of Filing | Amendment |
| Regulation Status | Inactive |
| Effective | 12/28/2008 to 12/01/2013 |
Regulation Authority:
44-31-2.5
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