§ 44-31.2-1. Findings and purpose. (a) The general assembly finds and declares that the state of Rhode Island with its natural beauty, historical and architectural heritage of the state, its majestic natural resources including Narragansett Bay and the independence and diversity of its citizens and neighborhoods would provide a variety of excellent settings from which […]
§ 44-31.2-10. Disclaimer and severability. (a) The state of Rhode Island reserves the right to refuse the use of Rhode Island’s name in credits of any motion picture filmed or produced in the state. (b) If any clause, sentence, paragraph, or part of this chapter is for any reason judged invalid by any court of […]
§ 44-31.2-11. Sunset. No credits shall be issued on or after July 1, 2027, unless the production has received initial certification under § 44-31.2-6(a) prior to July 1, 2027. History of Section.P.L. 2012, ch. 241, art. 21, § 11; P.L. 2016, ch. 142, art. 13, § 17; P.L. 2017, ch. 223, § 1; P.L. 2017, […]
§ 44-31.2-2. Definitions. For the purposes of this chapter: (1) “Accountant’s certification” as provided in this chapter means a certified audit by a Rhode Island certified public accountant licensed in accordance with chapter 3.1 of title 5. (2) “Application year” means within the calendar year the motion picture production company files an application for the […]
§ 44-31.2-3, 44-31.2-4. Repealed. History of Section.P.L. 2005, ch. 95, § 1; P.L. 2005, ch. 118, § 1; Repealed by P.L. 2006, ch. 19, § 3, and by P.L. 2006, ch. 20, § 3, effective April 14, 2006.
§ 44-31.2-5. Motion picture production company tax credit. (a) A motion picture production company shall be allowed a credit to be computed as provided in this chapter against a tax imposed by chapters 11, 14, 17, and 30 of this title. The amount of the credit shall be thirty percent (30%) of the state-certified production […]
§ 44-31.2-6. Certification and administration. (a) Initial certification of a production. The applicant shall properly prepare, sign, and submit to the film office an application for initial certification of the Rhode Island production. The application shall include such information and data as the film office deems necessary for the proper evaluation and administration of the […]
§ 44-31.2-6.1. Impact analysis and periodic reporting. (a) The film office shall not certify or approve any application under § 44-31.2-6 of this chapter until it has first prepared and publicly released an analysis of the impact the proposed investment will or may have on the state. The analysis shall be supported by appropriate data […]
§ 44-31.2-7. Information requests. (a) The director of the film office and his or her agents, for the purpose of ascertaining the propriety or correctness of any materials pertaining to the certification of any motion picture production or to credits claimed under the provisions of this chapter, may examine any books, papers, records, or memoranda […]
§ 44-31.2-8. Hearings and appeals. (a) From an action of the film office. For matters pertaining exclusively to application, production, and certification of motion picture productions, any person aggrieved by a denial action of the film office under this chapter shall notify the director of the film office in writing, within thirty (30) days from […]
§ 44-31.2-9. Transferability of the credit. (a) Any motion picture production company tax credit certificate issued in accordance with § 44-31.2-5, which has been issued to a motion picture production company or passed through in accordance with subsection 44-31.2-5(d), and to the extent not previously claimed against the tax of the motion picture production company […]
