Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-217ll-6
Application for issuance of a digital animation production
company tax credit voucher; independent audit
# (a)
A state-certified digital animation production company may apply to the Commission for issuance of a tax credit voucher(s) not more than twice in any income year on such forms as the Commission may prescribe. Upon the Commission's determination that the applicant has satisfied all the criteria for issuance of a tax credit voucher(s), the Commission shall certify the total production expenses or costs incurred during the period encompassed by the cost report and the actual amount of the tax credit awarded to the applicant. The Commission shall not award digital animation production company tax credits which exceed in the aggregate the state fiscal year cap as provided in subsection (g) of section 12-217ll of the Connecticut General Statutes.
# (b)
With each application for a tax credit voucher the applicant shall file with the Commission the detailed cost report together with an audit report of such cost report.
Amendment history
February 5, 2009
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (25 sections)
- 12-217kk-7 · Lapse of eligibility certification; surety bond
- 12-217kk-8 · Application for issuance of state-certified project tax
- 12-217kk-9 · Limitation on eligible expenditures
- 12-217kk-10 · Scope of and procedures for state-certified project audit
- 12-217kk-11 · Disposition of application for tax credit voucher
- 12-217kk-12 · Confidentiality of application information and documents
- 12-217kk-13 · Transfers of tax credits
- 12-217ll-1 · Statement of purpose
- 12-217ll-2 · Definitions
- 12-217ll-3 · Application for certification as state-certified digital…
- 12-217ll-4 · Disposition of application for certification
- 12-217ll-5 · Fiscal and accounting requirements
- 12-217ll-6 · Application for issuance of a digital animation production
- 12-217ll-7 · Detailed cost report
- 12-217ll-8 · Limitations on allowable production expenses or costs
- 12-217ll-9 · Scope of and procedures for audit
- 12-217ll-10 · Disposition of application for tax credit vouchers
- 12-217ll-11 · Confidentiality of application information and documents
- 12-217ll-12 · Transfers of tax credits
- 12-217s-1 · Definitions
- 12-217s-2 · Qualification for the credit
- 12-217s-3 · Limitations
- 12-217s-4 · Traffic reduction plans
- 12-217s-5 · Approval of plans and annual updates
- 12-217s-6 · Direct costs