California Code of Regulations › Title 10 - Investment › Chapter 7.75 - California Film Commission › Article 2 - California Film and Television Job Retention and Promotion Act California Film and Television Tax Credit Program 2.0 › Section 5514 - Credit Certificate Issuance Process

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The applicant shall be required to submit
				the following documents upon completion of the qualified motion picture, in an
				electronic format and /or hard copy, as directed by the CFC:
(1) Proof of copyright registration of the
				screenplay, teleplay, motion picture, television series or television
				movie.
(2) Documentation indicating
				the date of completion of postproduction. Documentation may include, but not be
				limited to, the facility invoice evidencing the date the final element was
				completed or other reasonable documentation as determined by the CFC.
(3) List of all Cast, Crew, and Vendors for
				the project.
(4) Copy of Script
				Supervisor's Lined Script of the project. TV series must submit episodes 1 and
				5 of the series.
(5) Expenditure
				Summary Report as set forth on the CFC website, CFC Form FF-1 (Non-Independent
				Production) (Rev. 1/25/2016), CFC Form FF-2 (Independent Films) (Rev.
				1/25/2016), hereby incorporated by reference.
(6) An agreed upon procedures report in
				compliance with the Agreed Upon Procedures (Rev. 1/25/2016) hereby incorporated
				by reference. The agreed upon procedures report shall be prepared and certified
				by a certified public accountant (CPA) who meets the following criteria:
(A) Maintains an active license or has proof
				of a valid out-of-state accounting firm registration for the firm practicing
				attest services in California.
(B)
				The accounting firm performing the attest services shall provide documentation
				from the California Society of Certified Public Accountants or other
				organization administering said review, indicating that a Peer Review Report
				was completed within the last three years and the rating was a Pass. If the
				firm performing attest services is newly formed, the firm must provide evidence
				it is registered for review by an organization administering the review in the
				state in which the firm resides.
(C) Successful completion of a California
				Film Commission Orientation Meeting for CPAs performing Agreed Upon Procedures
				for the California Film and Television Tax Credit Program 2.0. The frequency of
				training shall be offered on an as needed basis as determined by the
				CFC.
(7) The actual
				layout of the main and end titles produced by a title house or other
				postproduction facility.
(8)
				Documentation from each visual effects, title digital effects and/or post sound
				company contracted by the production company, indicating the total dollar
				amount of work performed within the State of California shall be certified by
				managerial level personnel with knowledge of the project.
(9) Documentation from the designated
				representative of the California Community Colleges Chancellor's office and/or
				the California Department of Education or the CFC, verifying participation in a
				career-based learning and training program as required in Section
				5513(a)(4).
(10) A movie of the week shall submit
				documentation verifying its initial distribution on television or via internet
				transmission with a minimum of seventy-five (75) minutes exhibited in one part,
				excluding commercials.
(11) A
				miniseries shall submit documentation verifying that its initial distribution
				on television or via internet transmission consists of two or more episodes
				with a total running time of at least one hundred fifty (150)
				minutes.
(12) Revised and/or
				updated information, as applicable, to the documentation requested in sections
				17053.95(g)(2)(A)(v)-(x)
				and 23695(g)(2)(A)(v)-(x)
				of the Revenue and Taxation Code in an electronic format as specified by the
				CFC.