Maine § 5 §13090-L Visual media production certification

Maine Statutes

§ 5 §13090-L — Visual media production certification

Maine § 5 §13090-L

Title 5ADMINISTRATIVE PROCEDURES AND SERVICES

Part 18-AECONOMIC AND COMMUNITY DEVELOPMENT

This text of Maine § 5 §13090-L (Visual media production certification) is published on Counsel Stack Legal Research, covering Maine primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Me. Rev. Stat. tit. 5, § 5 §13090-L (2026).

Text

1.Generally. A visual media production company that intends to undertake a visual media production in this State may apply to the department to have the production, or a portion of the production, certified under subsection 3 for purposes of the visual media production reimbursement pursuant to Title 36, chapter 919‑A and the credit under Title 36, section 5219‑Y.

2.Definitions. 2-A. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings.

3.Requirements for visual media production certificate. Applications for a visual media production certificate must be made on a form prescribed and furnished by the department. The applicant must:

4.Certified visual media production report. No later than 4 weeks after completion o

Free access — add to your briefcase to read the full text and ask questions with AI

1.
Generally.
A visual media production company that intends to undertake a visual media production in this State may apply to the department to have the production, or a portion of the production, certified under subsection 3 for purposes of the visual media production reimbursement pursuant to Title 36, chapter 919‑A and the credit under Title 36, section 5219‑Y.
2.
Definitions.
2-A.
Definitions.
As used in this section, unless the context otherwise indicates, the following terms have the following meanings.
3.
Requirements for visual media production certificate.
Applications for a visual media production certificate must be made on a form prescribed and furnished by the department. The applicant must:
4.
Certified visual media production report.
No later than 4 weeks after completion of a certified visual media production, the visual media production company shall report, in a format specified by the Maine State Film Office or the department, its compliance with the requirements of subsection 3 with respect to the certified visual media production to the Maine State Film Office.
5.
Department to provide information to State Tax Assessor.
The department shall provide to the State Tax Assessor copies of the visual media production certificate issued pursuant to subsection 3, together with any other information reasonably required by the State Tax Assessor for the administration of visual media production reimbursement under Title 36, chapter 919‑A and the credit under Title 36, section 5219‑Y.
6.
Rulemaking.
The department shall develop rules as necessary to administer this section in cooperation with the State Tax Assessor. Rules adopted pursuant to this section are routine technical rules as defined in chapter 375, subchapter 2‑A.
7.
Report.
The Maine State Film Office shall submit a report by January 15th annually to the joint standing committee of the Legislature having jurisdiction over taxation matters regarding the certification and reporting process pursuant to this section and the visual media production tax credit and reimbursement activities pursuant to Title 36, section 5219‑Y and Title 36, chapter 919‑A. The report must include a description of any rule-making activity related to the implementation of the credit and reimbursement activities, outreach efforts to visual media production companies, the number of applications for the visual media production credit and tax reimbursement, the number of credits and reimbursements granted, the revenue loss associated with the credit and reimbursement and the amount of visual media production expenses generated in the State as a result of the credit and reimbursement.