Connecticut Administrative Code › Title 12 - Taxation › 217jj - Film Production Tax Credit Program › Section 12-217jj-3 - Application for certification as state-certified qualified production

Current through July 10, 2024
(a) An applicant shall file a written
			 application for eligibility certification under oath on such forms as the
			 Commission may prescribe no later than ninety (90) calendar days after the
			 applicant incurs its first production expenses or costs in the State in
			 connection with the production which is the subject of its
			 application.
(b) An applicant may
			 file only one application for each production for which it seeks eligibility
			 certification and there may be only one applicant for each
			 production.
(c) An applicant shall
			 be primarily responsible for managing the production and shall have access to
			 all financial books and records as are necessary to comply with the financial
			 and other reporting requirements of section
			 12-217jj
			 of the Connecticut General Statutes and sections
			 12-217jj-1
			 through
			 12-217jj-13,
			 inclusive, of the Regulations of Connecticut State Agencies.
(d) The Commission shall reject any
			 application not filed within the time limit set forth by section
			 12-217jj
			 of the General Statutes as having been late filed and no further processing of
			 said application shall be undertaken.
(e) An applicant for eligibility
			 certification shall provide the Commission with information including, but not
			 limited to, the following:
(1) Legal name,
			 address and telephone number;
(2)
			 Name, title and telephone number of primary contact person and other contact
			 persons whom the Commission may contact to discuss the application
			 information;
(3) Type of business
			 entity (i.e. proprietorship, partnership, corporation, etc.);
(4) Satisfactory evidence from the Secretary
			 of the State and the Commissioner that the applicant is authorized to do
			 business in the state and is registered as a taxpayer;
(5) Federal Employer Identification Number
			 (FEIN) or Tax Identification Number (TIN);
(6) The applicant's income year;
(7) Title of production and description of
			 the type of production;
(8) Script,
			 story-line or log-line for production;
(9) Length of production;
(10) Date that principal filming, taping or
			 recording will begin and end in the state;
(11) Estimated total production
			 budget;
(12) Estimated total
			 production expenses and costs to be incurred in the state with detail
			 information;
(13) The applicant's
			 certification that the production does not and will not require the maintenance
			 of records pursuant to
			 18 U.S.C. §
										2257;
(14) The applicant's certification that it
			 will at all times maintain books and records in accordance with generally
			 accepted accounting principles consistently applied in connection with the
			 production which is the subject of its application;
(15) Listing of key personnel associated with
			 the production with name, title, address, telephone/fax number and e-mail
			 address;
(16) Post production
			 distribution plan; and,
(17) Such
			 additional pertinent application information concerning the applicant or its
			 production as the Commission may request.