Indiana Code — Title 6 (Taxation)
IC 6-3.1-26-5.5
"Motion picture or audio production"
Official textiga.in.govlast amended
Sec. 5.5. As used in this chapter, "motion picture or audio production" means a:
# (1)
feature length film;
# (2)
video;
# (3)
television series;
# (4)
commercial;
# (5)
music video or an audio recording; or
# (6)
corporate production;
for any combination of theatrical, television, or other media viewing or as a television pilot.
The term does not include a motion picture that is obscene (as described in IC 35-49-2-1) or television coverage of news or athletic events.
As added by P.L.199-2005, SEC.18.
Amendment history
As added by P.L.199-2005, SEC.18.
Source: view the official text
Nearby sections (25 sections)
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- 6-3.1-26-1 · Repealed
- 6-3.1-26-2 · Repealed
- 6-3.1-26-2.5 · "Corporation"
- 6-3.1-26-3 · Repealed
- 6-3.1-26-3.1 · "Digital manufacturing equipment"
- 6-3.1-26-4 · Repealed
- 6-3.1-26-5 · "Highly compensated employee"
- 6-3.1-26-5.5 · "Motion picture or audio production"
- 6-3.1-26-6 · "New employee"
- 6-3.1-26-7 · "Pass through entity"
- 6-3.1-26-8 · "Qualified investment"
- 6-3.1-26-8.5 · "Logistics investment"
- 6-3.1-26-9 · "State tax liability"
- 6-3.1-26-10 · Repealed
- 6-3.1-26-11 · "Taxpayer"
- 6-3.1-26-12 · Purpose of credit
- 6-3.1-26-13 · Entitlement to credit
- 6-3.1-26-14 · Amount of credit
- 6-3.1-26-15 · Carry forward of credit; acceleration of certain credits
- 6-3.1-26-16 · Shareholder or partner entitled to credit; acceleration of