NMSA 1978, § 7-2F-14 — 7-2F-14

Additional amounts to be applied in calculating credit
amounts; expenditures made in certain areas of the state;
television pilots and series.

# A.

In addition to the percentage of direct production expenditures and
postproduction expenditures calculated pursuant to Section 7-2F-13 NMSA 1978, an
additional percentage shall be applied for payments for direct production expenditures
and postproduction expenditures, as follows:
(1) ten percent for work, services or items provided on location for a
production of a film or commercial audiovisual product that is located in New Mexico at
least sixty miles from the city hall of the county seat of certain counties; and
(2) five percent for either of the following:
(a) on a standalone pilot intended for series television in New Mexico or on
series television productions intended for commercial distribution with an order for at
least six episodes in a single season; provided that the New Mexico budget for each of
those six episodes is fifty thousand dollars ($50,000) or more; or
(b) on a production in a qualified production facility.

# B.

As used in this section, "certain counties" means class A counties with a net
taxable value of property for property taxation purposes of greater than seven billion five
hundred million dollars ($7,500,000,000).