California Code of Regulations
Title 10 - Investment
Chapter 7.75 - California Film Commission
Article 1 - California Film and Television Tax Credit Program
Section 5505 - Approved Applicant Responsibility

Universal Citation: 10 CA Code of Regs 5505

Current through Register 2024 Notice Reg. No. 38, September 20, 2024

(a) An applicant issued a Credit Allocation Letter shall be required to comply with the following during the production period:

(1) Submit by email to the Director of the CFC, on the first day of principal photography, the Daily Call Sheet, signed by the Production Manager. Documents shall be submitted electronically in PDF format.

(2) Submit by email to the Director of the CFC the final production reports for each day of Principal Photography signed by the Unit Production Manager; may be submitted weekly in arrears in an electronic file in PDF format.

(3) Submit by email to the Director of the CFC within five (5) business days after each month end, the Monthly Status Report, CFC Form I (Rev. 9/1/2009), hereby incorporated by reference. This report shall include project status information, including any anticipated changes in the estimated qualified expenditures.
(A) After the submittal of the original Monthly Status Report, the applicant shall not be required to submit a report monthly if there is no change in the project status information.

(B) The Applicant shall email to the Director each month that there is no change in the last Monthly Status Report. The Applicant shall include the Credit Letter Allocation number on the email.

(4) Submit by email to the Director of the CFC, the Fiscal Year-End Expenditure Report, Form K, (Rev. 10/20/2010), hereby incorporated by reference, for any production that extends over more than one State of California fiscal year.

1. New section filed 5-29-2009 as an emergency; operative 5-29-2009 (Register 2009, No. 22). A Certificate of Compliance must be transmitted to OAL by 11-25-2009 or emergency language will be repealed by operation of law on the following day.
2. Editorial correction of HISTORY 1 (Register 2009, No. 47).
3. New section refiled 11-19-2009; operative 11-19-2009 (Register 2009, No. 47). A Certificate of Compliance must be transmitted to OAL by 2-17-2010 or emergency language will be repealed by operation of law on the following day.
4. Certificate of Compliance as to 11-19-2009 order transmitted to OAL 2-3-2010; disapproved by OAL on 3-18-2010 and order of repeal as to 11-19-2009 order filed on 3-19-2010 (Register 2010, No. 12).
5. New section refiled 3-18-2010 as an emergency; operative 3-18-2010 (Register 2010, No. 12). A Certificate of Compliance must be transmitted to OAL by 6-16-2010 or emergency language will be repealed by operation of law on the following day.
6. Certificate of Compliance as to 3-18-2010 order, including amendment of section, transmitted to OAL 4-15-2010 and filed 5-19-2010 (Register 2010, No. 21).
7. Amendment of subsection (a)(4) filed 3-16-2011; operative 4-15-2011 (Register 2011, No. 11).

Note: Authority cited: Sections 17053.85(e) and 23685(e), Revenue and Taxation Code; and Section 11152, Government Code. Reference: Sections 17053.85(g) and 23685(g), Revenue and Taxation Code.

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