15-31-904. Application for state certification -- approval -- revocation -- eligibility for tax credits -- rules.
15-31-904. (Temporary) Application for state certification -- approval -- revocation -- eligibility for tax credits -- rules. (1) A production company may not receive the tax credits allowed under 15-31-907 and 15-31-908 unless the production has been certified by the department of commerce, as provided in this section, and has applied to the department of revenue for the tax credits as provided in 15-31-906. The certification by the department of commerce must occur within 30 days after submission of the application under this section.
(2) An application, on a form provided by the department of commerce, must be submitted by the production company to the department of commerce before the start of principal photography. The application must include:
(a) the production company's name, primary home address, business address, telephone and fax numbers, incorporation information, and federal tax identification number;
(b) the address and telephone and fax numbers of the production company's Montana office;
(c) the name of the line producer, unit production manager, or production accountant or the names of all three;
(d) a statement that the applicant meets the definition of a production company under 15-31-903;
(e) the title of the production;
(f) the type of production;
(g) the proposed dates of production from preproduction to the start and completion of principal photography;
(h) a copy or synopsis of the production script;
(i) a list of the production locations;
(j) a statement that the proposed production:
(i) does not contain any material or performance that would be considered obscene under 45-8-201(2); or
(ii) will not receive any money for tobacco product placement, advertisement, or other tobacco use in the production; and
(k) if the production is a feature-length film, a statement that the production will include a line in the production's film credits that the production was filmed in Montana.
(3) The application must be signed by the manager, agent, president, vice president, or other person authorized to represent the production company.
(4) (a) The department of commerce shall notify the applicant within 30 days of receipt as to whether the production qualifies as a state-certified production.
(b) (i) Subject to subsection (4)(b)(ii), if the department of commerce approves the application, it shall provide a certification number to the applicant and notify the department of revenue of the approval and certification number.
(ii) If the production is a feature-length film, the production company and the department of commerce, prior to the issuance of the certification number, shall enter into an agreement that the production company will comply with the provisions of subsection (2)(k). The agreement may provide for remedies if the production company violates the agreement.
(5) If the department of commerce determines that the production company has violated the provisions of subsection (2)(d) or (2)(j), the department of commerce may revoke the state certification of the production. If the department of commerce revokes the state certification, the department of commerce shall notify the department of revenue. The production company has the right to a hearing under Title 2, chapter 4, part 6.
(6) The department of commerce shall prescribe rules, including a procedure for review of that department's denial or revocation of state certification, necessary to carry out the provisions of this section. (Terminates January 1, 2015--sec. 17, Ch. 593, L. 2005; sec. 1, Ch. 186, L. 2009.)
History: En. Sec. 4, Ch. 593, L. 2005.