Chapter 919-A: VISUAL MEDIA PRODUCTION REIMBURSEMENT
§6901. Definitions
As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [2005, c. 519, Pt. GG, §3 (NEW).]
1. Certified visual media production. "Certified visual media production" means a visual media production that has been certified by the Department of Economic and Community Development as eligible for reimbursement under this chapter in accordance with Title 5, section 13090‐L.
[ 2009, c. 470, §6 (AMD) .]
2. Certified production wages. "Certified production wages" means wages that are paid by a visual media production company for work on a certified visual media production and that are subject to withholding pursuant to chapter 827. "Certified production wages" includes payments to a temporary employee-leasing company and payments for the services of performing artists working in the State. "Certified production wages" does not include any wages in excess of $50,000 paid to a single individual for personal services rendered in connection with a particular certified visual media production.
[ 2009, c. 470, §6 (AMD) .]
3. Commissioner. "Commissioner" means the Commissioner of Administrative and Financial Services.
[ 2005, c. 519, Pt. GG, §3 (NEW) .]
3-A. Temporary employee-leasing company. "Temporary employee-leasing company" means a business that contracts with a visual media production company to supply workers to perform services for a certified visual media production or a private employment agency that contracts with a visual media production company to supply workers to perform services for a certified visual media production on a temporary help basis.
[ 2009, c. 470, §6 (NEW) .]
4. Visual media production. "Visual media production" has the same meaning as in Title 5, section 13090‐L, subsection 2-A, paragraph D.
[ 2009, c. 470, §6 (AMD) .]
5. Visual media production company. "Visual media production company" has the same meaning as in Title 5, section 13090‐L, subsection 2-A, paragraph E.
[ 2009, c. 470, §6 (AMD) .]
6. Project period.
[ 2009, c. 470, §6 (RP) .]
7. Resident of Maine. "Resident of Maine" means a person who:
A. Filed as a resident individual under Part 8 on that person's most recently filed Maine income tax return; [2005, c. 519, Pt. GG, §3 (NEW).]
B. Could have filed as a resident individual under Part 8 if a return had been required in a case where no income tax return was required; or [2009, c. 470, §6 (AMD).]
C. Was claimed, or could have been claimed, as a dependent on the Maine income tax return of an individual who filed as a resident individual under Part 8 on the filer's most recently filed Maine income tax return. [2005, c. 519, Pt. GG, §3 (NEW).]
Chapter 919-A: VISUAL MEDIA PRODUCTION REIMBURSEMENT
§6901. Definitions
As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [2005, c. 519, Pt. GG, §3 (NEW).]
1. Certified visual media production. "Certified visual media production" means a visual media production that has been certified by the Department of Economic and Community Development as eligible for reimbursement under this chapter in accordance with Title 5, section 13090‐L.
[ 2009, c. 470, §6 (AMD) .]
2. Certified production wages. "Certified production wages" means wages that are paid by a visual media production company for work on a certified visual media production and that are subject to withholding pursuant to chapter 827. "Certified production wages" includes payments to a temporary employee-leasing company and payments for the services of performing artists working in the State. "Certified production wages" does not include any wages in excess of $50,000 paid to a single individual for personal services rendered in connection with a particular certified visual media production.
[ 2009, c. 470, §6 (AMD) .]
3. Commissioner. "Commissioner" means the Commissioner of Administrative and Financial Services.
[ 2005, c. 519, Pt. GG, §3 (NEW) .]
3-A. Temporary employee-leasing company. "Temporary employee-leasing company" means a business that contracts with a visual media production company to supply workers to perform services for a certified visual media production or a private employment agency that contracts with a visual media production company to supply workers to perform services for a certified visual media production on a temporary help basis.
[ 2009, c. 470, §6 (NEW) .]
4. Visual media production. "Visual media production" has the same meaning as in Title 5, section 13090‐L, subsection 2-A, paragraph D.
[ 2009, c. 470, §6 (AMD) .]
5. Visual media production company. "Visual media production company" has the same meaning as in Title 5, section 13090‐L, subsection 2-A, paragraph E.
[ 2009, c. 470, §6 (AMD) .]
6. Project period.
[ 2009, c. 470, §6 (RP) .]
7. Resident of Maine. "Resident of Maine" means a person who:
A. Filed as a resident individual under Part 8 on that person's most recently filed Maine income tax return; [2005, c. 519, Pt. GG, §3 (NEW).]
B. Could have filed as a resident individual under Part 8 if a return had been required in a case where no income tax return was required; or [2009, c. 470, §6 (AMD).]
C. Was claimed, or could have been claimed, as a dependent on the Maine income tax return of an individual who filed as a resident individual under Part 8 on the filer's most recently filed Maine income tax return. [2005, c. 519, Pt. GG, §3 (NEW).]
Chapter 919-A: VISUAL MEDIA PRODUCTION REIMBURSEMENT
§6901. Definitions
As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [2005, c. 519, Pt. GG, §3 (NEW).]
1. Certified visual media production. "Certified visual media production" means a visual media production that has been certified by the Department of Economic and Community Development as eligible for reimbursement under this chapter in accordance with Title 5, section 13090‐L.
[ 2009, c. 470, §6 (AMD) .]
2. Certified production wages. "Certified production wages" means wages that are paid by a visual media production company for work on a certified visual media production and that are subject to withholding pursuant to chapter 827. "Certified production wages" includes payments to a temporary employee-leasing company and payments for the services of performing artists working in the State. "Certified production wages" does not include any wages in excess of $50,000 paid to a single individual for personal services rendered in connection with a particular certified visual media production.
[ 2009, c. 470, §6 (AMD) .]
3. Commissioner. "Commissioner" means the Commissioner of Administrative and Financial Services.
[ 2005, c. 519, Pt. GG, §3 (NEW) .]
3-A. Temporary employee-leasing company. "Temporary employee-leasing company" means a business that contracts with a visual media production company to supply workers to perform services for a certified visual media production or a private employment agency that contracts with a visual media production company to supply workers to perform services for a certified visual media production on a temporary help basis.
[ 2009, c. 470, §6 (NEW) .]
4. Visual media production. "Visual media production" has the same meaning as in Title 5, section 13090‐L, subsection 2-A, paragraph D.
[ 2009, c. 470, §6 (AMD) .]
5. Visual media production company. "Visual media production company" has the same meaning as in Title 5, section 13090‐L, subsection 2-A, paragraph E.
[ 2009, c. 470, §6 (AMD) .]
6. Project period.
[ 2009, c. 470, §6 (RP) .]
7. Resident of Maine. "Resident of Maine" means a person who:
A. Filed as a resident individual under Part 8 on that person's most recently filed Maine income tax return; [2005, c. 519, Pt. GG, §3 (NEW).]
B. Could have filed as a resident individual under Part 8 if a return had been required in a case where no income tax return was required; or [2009, c. 470, §6 (AMD).]
C. Was claimed, or could have been claimed, as a dependent on the Maine income tax return of an individual who filed as a resident individual under Part 8 on the filer's most recently filed Maine income tax return. [2005, c. 519, Pt. GG, §3 (NEW).]
