§ 44-31.2-6 Certification andadministration. – (a) Initial certification of a production. The applicant shall properlyprepare, sign and submit to the film office an application for initialcertification of the Rhode Island production. The application shall includesuch information and data as the film office deems necessary for the properevaluation and administration of said application, including, but not limitedto, any information about the motion picture production company, and a specificRhode Island motion picture. The film office shall review the completedapplication and determine whether it meets the requisite criteria andqualifications for the initial certification for the production. If the initialcertification is granted, the film office shall issue a notice of initialcertification of the motion picture production to the motion picture productioncompany and to the tax administrator. The notice shall state that, afterappropriate review, the initial application meets the appropriate criteria forconditional eligibility. The notice of initial certification will provide aunique identification number for the production and is only a statement ofconditional eligibility for the production and, as such, does not grant orconvey any Rhode Island tax benefits.
(b) Final certification of a production. Uponcompletion of the Rhode Island production activities, the applicant shallrequest a certificate of good standing from the Rhode Island division oftaxation. The division shall expedite the process for reviewing the issuance ofsuch certificates. Such certificates shall verify to the film office the motionpicture production company's compliance with the requirements of subsection44-31.2-2(5). The applicant shall properly prepare, sign and submit to the filmoffice an application for final certification of the production and which mustinclude the certificate of good standing from the division of taxation. Inaddition, the application shall contain such information and data as the filmoffice determines is necessary for the proper evaluation and administration,including, but not limited to, any information about the motion pictureproduction company, its investors and information about the productionpreviously granted initial certification. The final application shall alsocontain a cost report and an "accountant's certification". The film office andtax administrator may rely without independent investigation, upon theaccountant's certification, in the form of an opinion, confirming the accuracyof the information included in the cost report. Upon review of a duly completedand filed application, the film office will make a determination pertaining tothe final certification of the production and the resultant credits for §44-31.2-5.
(c) Final certification and credits. Upondetermination that the motion picture production company qualifies for finalcertification and the resultant credits, the film office shall issue a letterto the production company indicating "certificate of completion of a statecertified production" and shall provide specifically designed certificates forthe motion picture production company credit under § 44-31.2-5. Alldocuments that are issued by the film office pursuant to this section shallreference the identification number that was issued to the production as partof its initial certification.
(d) The director of the Rhode Island film and televisionoffice, in consultation as needed with the tax administrator, shall promulgatesuch rules and regulations as are necessary to carry out the intent andpurposes of this chapter in accordance with the general guidelines providedherein for the certification of the production and the resultant productioncredit.
(e) The tax administrator of the division of taxation, inconsultation with the director of the Rhode Island film and television office,shall promulgate such rules and regulations as are necessary to carry out theintent and purposes of this chapter in accordance with the general guidelinesfor the tax credit provided herein.
(f) Any motion picture production company applying for thecredit shall be required to reimburse the division of taxation for any auditsrequired in relation to granting the credit.
§ 44-31.2-6 Certification andadministration. – (a) Initial certification of a production. The applicant shall properlyprepare, sign and submit to the film office an application for initialcertification of the Rhode Island production. The application shall includesuch information and data as the film office deems necessary for the properevaluation and administration of said application, including, but not limitedto, any information about the motion picture production company, and a specificRhode Island motion picture. The film office shall review the completedapplication and determine whether it meets the requisite criteria andqualifications for the initial certification for the production. If the initialcertification is granted, the film office shall issue a notice of initialcertification of the motion picture production to the motion picture productioncompany and to the tax administrator. The notice shall state that, afterappropriate review, the initial application meets the appropriate criteria forconditional eligibility. The notice of initial certification will provide aunique identification number for the production and is only a statement ofconditional eligibility for the production and, as such, does not grant orconvey any Rhode Island tax benefits.
(b) Final certification of a production. Uponcompletion of the Rhode Island production activities, the applicant shallrequest a certificate of good standing from the Rhode Island division oftaxation. The division shall expedite the process for reviewing the issuance ofsuch certificates. Such certificates shall verify to the film office the motionpicture production company's compliance with the requirements of subsection44-31.2-2(5). The applicant shall properly prepare, sign and submit to the filmoffice an application for final certification of the production and which mustinclude the certificate of good standing from the division of taxation. Inaddition, the application shall contain such information and data as the filmoffice determines is necessary for the proper evaluation and administration,including, but not limited to, any information about the motion pictureproduction company, its investors and information about the productionpreviously granted initial certification. The final application shall alsocontain a cost report and an "accountant's certification". The film office andtax administrator may rely without independent investigation, upon theaccountant's certification, in the form of an opinion, confirming the accuracyof the information included in the cost report. Upon review of a duly completedand filed application, the film office will make a determination pertaining tothe final certification of the production and the resultant credits for §44-31.2-5.
(c) Final certification and credits. Upondetermination that the motion picture production company qualifies for finalcertification and the resultant credits, the film office shall issue a letterto the production company indicating "certificate of completion of a statecertified production" and shall provide specifically designed certificates forthe motion picture production company credit under § 44-31.2-5. Alldocuments that are issued by the film office pursuant to this section shallreference the identification number that was issued to the production as partof its initial certification.
(d) The director of the Rhode Island film and televisionoffice, in consultation as needed with the tax administrator, shall promulgatesuch rules and regulations as are necessary to carry out the intent andpurposes of this chapter in accordance with the general guidelines providedherein for the certification of the production and the resultant productioncredit.
(e) The tax administrator of the division of taxation, inconsultation with the director of the Rhode Island film and television office,shall promulgate such rules and regulations as are necessary to carry out theintent and purposes of this chapter in accordance with the general guidelinesfor the tax credit provided herein.
(f) Any motion picture production company applying for thecredit shall be required to reimburse the division of taxation for any auditsrequired in relation to granting the credit.
§ 44-31.2-6 Certification andadministration. – (a) Initial certification of a production. The applicant shall properlyprepare, sign and submit to the film office an application for initialcertification of the Rhode Island production. The application shall includesuch information and data as the film office deems necessary for the properevaluation and administration of said application, including, but not limitedto, any information about the motion picture production company, and a specificRhode Island motion picture. The film office shall review the completedapplication and determine whether it meets the requisite criteria andqualifications for the initial certification for the production. If the initialcertification is granted, the film office shall issue a notice of initialcertification of the motion picture production to the motion picture productioncompany and to the tax administrator. The notice shall state that, afterappropriate review, the initial application meets the appropriate criteria forconditional eligibility. The notice of initial certification will provide aunique identification number for the production and is only a statement ofconditional eligibility for the production and, as such, does not grant orconvey any Rhode Island tax benefits.
(b) Final certification of a production. Uponcompletion of the Rhode Island production activities, the applicant shallrequest a certificate of good standing from the Rhode Island division oftaxation. The division shall expedite the process for reviewing the issuance ofsuch certificates. Such certificates shall verify to the film office the motionpicture production company's compliance with the requirements of subsection44-31.2-2(5). The applicant shall properly prepare, sign and submit to the filmoffice an application for final certification of the production and which mustinclude the certificate of good standing from the division of taxation. Inaddition, the application shall contain such information and data as the filmoffice determines is necessary for the proper evaluation and administration,including, but not limited to, any information about the motion pictureproduction company, its investors and information about the productionpreviously granted initial certification. The final application shall alsocontain a cost report and an "accountant's certification". The film office andtax administrator may rely without independent investigation, upon theaccountant's certification, in the form of an opinion, confirming the accuracyof the information included in the cost report. Upon review of a duly completedand filed application, the film office will make a determination pertaining tothe final certification of the production and the resultant credits for §44-31.2-5.
(c) Final certification and credits. Upondetermination that the motion picture production company qualifies for finalcertification and the resultant credits, the film office shall issue a letterto the production company indicating "certificate of completion of a statecertified production" and shall provide specifically designed certificates forthe motion picture production company credit under § 44-31.2-5. Alldocuments that are issued by the film office pursuant to this section shallreference the identification number that was issued to the production as partof its initial certification.
(d) The director of the Rhode Island film and televisionoffice, in consultation as needed with the tax administrator, shall promulgatesuch rules and regulations as are necessary to carry out the intent andpurposes of this chapter in accordance with the general guidelines providedherein for the certification of the production and the resultant productioncredit.
(e) The tax administrator of the division of taxation, inconsultation with the director of the Rhode Island film and television office,shall promulgate such rules and regulations as are necessary to carry out theintent and purposes of this chapter in accordance with the general guidelinesfor the tax credit provided herein.
(f) Any motion picture production company applying for thecredit shall be required to reimburse the division of taxation for any auditsrequired in relation to granting the credit.
