Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-235-17-19
Access to production company set and locations; required courtesy visit and press coverage
# (a)
All taxpayers submitting a production report to the Hawaii film office shall allow access to the taxpayer’s production set or location at least once during production for a courtesy visit by government officials. Taxpayers are entitled to at least seven days’ notice of the government’s intent to visit the taxpayer’s set or location. The taxpayer is entitled to escort the government officials on the visit and restrict access to any part of the set or location deemed proprietary or that access to which would result in competitive harm if government officials were allowed to visit. Government officials allowed to participate in the courtesy visit include, but shall not be limited to, Hawaii film office personnel; department personnel; state and county film commissioners; and legislators.
# (b)
All taxpayers submitting a production report to the Hawaii film office shall hold a press conference or agree to at least one press story, broadcast or print, as agreed to by both the production and the Hawaii film office, where the taxpayer and any of its representatives shall allow themselves to be interviewed by government officials and the media regarding the qualified production. The press conference or other press story shall be held at a location mutually agreed upon between the production and the Hawaii film office and may be held at the production’s set or other location.
# (c)
The courtesy visit and press requirements of this section must be satisfied before the Hawaii film office accepts a taxpayer’s production report as being complete.
# (d)
Nothing in this section shall be interpreted as limiting or restricting the department’s authority to access premises or documents, including exercise of its subpoena power as otherwise allowed.
Source: view the official PDF
In this chapter (40 sections)
- 18-235-12.5-06 · Application of sections 18-235-12
- 18-235-13 · (Reserved) HRS §235-17 §18-235-17-01 Definitions
- 18-235-17-01 · Definitions
- 18-235-17-02 · Motion picture, digital media, and film production…
- 18-235-17-03 · Claim for credit; procedures; production reports;…
- 18-235-17-04 · Claim for credit; aggregate cap; tentative allocation…
- 18-235-17-05 · Claim for credit; costs incurred in more than one…
- 18-235-17-06 · Claiming the credit; timing; twelve-month rule
- 18-235-17-07 · Qualified productions; $200,000 threshold determination
- 18-235-17-08 · Example 1: J3T Productions is a calendar year taxpayer…
- 18-235-17-09 · Prorating qualified production costs between counties in…
- 18-235-17-10 · Qualified production costs; generally
- 18-235-17-11 · HRS §235-17 §18-235-17-11 Qualified production costs;…
- 18-235-17-12 · Qualified production costs; imported goods, services, or…
- 18-235-17-13 · Qualified production costs; premiums paid to insurers…
- 18-235-17-14 · Verification review of motion picture, digital media,…
- 18-235-17-15 · Hawaii promotion; shared-card, end-title screen credit
- 18-235-17-16 · Evidence of reasonable efforts to hire local talent and…
- 18-235-17-17 · Evidence of financial or in-kind contributions to…
- 18-235-17-18 · Production company personnel and contractors; required…
- 18-235-17-19 · Access to production company set and locations; required…
- 18-235-20.5-01 · Fees for issuing comfort letters, certificates under…
- 18-235-21-01 · (Reserved
- 18-235-21-02 · Two or more businesses of a single taxpayer
- 18-235-21-03 · Example 5: The taxpayer operates a multistate chain of…
- 18-235-21-04 · Proration of deductions
- 18-235-22-01 · Definitions
- 18-235-22-02 · Apportionment
- 18-235-22-03 · Combined reporting method; combined return
- 18-235-22-04 · Allocation
- 18-235-22-05 · Consistency and uniformity in reporting
- 18-235-23-01 · Taxable in another state; in general
- 18-235-23-02 · When a taxpayer is subject to a tax under section…
- 18-235-23-03 · When a state has jurisdiction to subject a taxpayer to a…
- 18-235-28 · (Reserved
- 18-235-29-01 · Apportionment formula
- 18-235-29-02 · Apportionment formula; denominator of zero
- 18-235-29-03 · Apportionment for installment sales
- 18-235-29-04 · Apportionment formula as applied to partnerships
- 18-235-30-01 · Example: Corporation A’s distributive share of income in…