Chapter 36 - FILM AND MEDIA PRODUCTION TAX CREDIT
- Section 6-3.1-36-1 - "Corporation"
- Section 6-3.1-36-2 - "Qualified applicant"
- Section 6-3.1-36-3 - "Qualified media production"
- Section 6-3.1-36-4 - "Qualified production expenses"
- Section 6-3.1-36-5 - "State tax liability"
- Section 6-3.1-36-6 - "Taxpayer"
- Section 6-3.1-36-7 - Application for tax credit; certification of eligibility
- Section 6-3.1-36-8 - Determination of tax credit amount
- Section 6-3.1-36-9 - Pass through entity; shareholder, partner, or member
- Section 6-3.1-36-10 - Claiming of credit on state tax return
- Section 6-3.1-36-11 - Credit carryover
- Section 6-3.1-36-12 - Credit subject to annual aggregate credit limit
- Section 6-3.1-36-13 - Expiration