Disallows the refund with respect to the sales and use tax paid on production goods converted to other uses within a year following the date of purchase. Requires a production company to claim the refund by April 1 of the calendar year following the calendar year for which the refund is claimed. Sets forth additional refund application requirements. Requires a production company to register with the motion picture and television advisory commission before claiming a refund. Prohibits the motion picture and television advisory commission from charging a fee for such registration.
Capital letters indicate new material to be added to existing statute.
Dashes through the words indicate material to be deleted from existing statute. Refund of state sales and use tax - application 10 requirements and procedures. Functions of commission - legislative declaration. Effective date - applicability.