Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-217jj-1
Statement of purpose
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 film industry tax credit program as established in section 12-217jj of the General Statutes. The film industry tax credit program is administered by the Connecticut Commission on Culture and Tourism and is designed to encourage the production of films and other entertainment media within the State so as to increase employment and develop a more productive state economy.
Amendment history
February 5, 2009
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (25 sections)
- 12-217-1 · Carryovers
- 12-217-2 · Repealed, February 25, 2000
- 12-217g-1 · Authority
- 12-217g-2 · Definitions
- 12-217g-3 · Eligibility
- 12-217g-4 · Method of computation
- 12-217g-5 · Limitations
- 12-217g-6 · Registration procedures
- 12-217g-7 · Application
- 12-217g-8 · Prescribed data format submission
- 12-217g-9 · Certification of tax credit
- 12-217g-10 · Tax years eligible
- 12-217jj-1 · Statement of purpose
- 12-217jj-2 · Definitions
- 12-217jj-3 · Application for certification as state-certified qualified…
- 12-217jj-4 · Disposition of application for certification as…
- 12-217jj-5 · Fiscal and accounting requirements
- 12-217jj-6 · Application for issuance of a film production tax credit
- 12-217jj-7 · Detailed cost report
- 12-217jj-8 · Allocation of costs
- 12-217jj-9 · Limitations on allowable expenses and costs
- 12-217jj-10 · Scope of and procedures for audit
- 12-217jj-11 · Confidentiality of application information and documents
- 12-217jj-12 · Disposition of application for film production tax credit
- 12-217jj-13 · Transfers of tax credits