These rules and regulations, which were drafted in consultation with the Department of Revenue Services, have been adopted to implement and are intended to be applied so as to accomplish the purposes of the digital animation production company tax credit program as established by section 12-217ll of the General Statutes. The digital animation production company tax program is administered by the Connecticut Commission on Culture and Tourism and is designed to encourage the development of strong digital animation production activity within the State so as to increase employment and foster a more productive state economy.
Conn. Agencies Regs. § 12-217ll-1