Indiana Statutes

§ 6-3.1-26-5.5 — "Motion picture or audio production"

Indiana § 6-3.1-26-5.5
JurisdictionIndiana
Art. 3.1STATE TAX LIABILITY CREDITS
Ch. 26Hoosier Business Investment Tax Credit

This text of Indiana § 6-3.1-26-5.5 ("Motion picture or audio production") is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ind. Code § 6-3.1-26-5.5 (2026).

Text

5. As used in this chapter, "motion picture or audio production" means a:

(1)feature length film;
(2)video;
(3)television series;
(4)commercial;
(5)music video or an audio recording; or
(6)corporate production; for any combination of theatrical, television, or other media viewing or as a television pilot. The term does not include a motion picture that is obscene (as described in IC 35-49-2-1) or television coverage of news or athletic events.

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Legislative History

As added by P.L.199-2005, SEC.18.

Nearby Sections

15
§ 6-1.1-1-1
Applicability
§ 6-1.1-1-1.5
"Assessing official"
§ 6-1.1-1-10
"Person"
§ 6-1.1-1-11
"Personal property"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 6-1.1-1-18
"State agency"
§ 6-1.1-1-19
"Tangible property"
§ 6-1.1-1-2
"Assessment date"
§ 6-1.1-1-20
"Taxing district"
§ 6-1.1-1-21
"Taxing unit"
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Bluebook (online)
Indiana § 6-3.1-26-5.5, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-3.1-26-5.5.