California Code of Regulations
Title 10 - Investment
Chapter 7.75 - California Film Commission
Article 1 - California Film and Television Tax Credit Program
Section 5506 - Credit Certificate Issuance Process

Universal Citation: 10 CA Code of Regs 5506

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

(a) The Applicant shall be required to submit the following documents upon completion of the Qualified Motion Picture.

(1) Proof of copyright registration of the screenplay or teleplay or proof of copyright registration of the motion picture, television series or television movie.

(2) Documentation indicating the date of completion of post production e.g., the facility invoice evidencing the date the final element was completed.

(3) List of all Cast, Crew, and Vendors for the project. Submit one electronic copy in PDF format.

(4) Expenditure Summary Report, CFC Form F, (Rev. 05/03/2012), hereby incorporated by reference. One hard copy and one electronic PDF or Word document.

(5) An Agreed Upon Procedures Report in compliance with the Agreed Upon Procedures, dated (Rev. 11/18/2011), hereby incorporated by reference, and presented in the format required in Appendix B. One hard copy and one electronic PDF or Word document. The Agreed Upon Procedures Report shall be prepared and signed by a Certified Public Accountant (CPA) that has:
(A) An active license or practice privilege permit to perform attest services in California.

(B) Successful completion of a California Film Commission Orientation Meeting for CPAs performing Agreed Upon Procedures for the California Film & Television Tax Credit Program. The Orientation Meeting will be offered annually by the CFC.

(6) Main and End Title Final "Checker" or "Galley", signed by a production representative which may include Credits Administration, Legal Affairs, or the Post Production Supervisor. The Checker or Galley is the actual layout of the titles normally produced by a Title House or other post-production facility. Submit one electronic copy in PDF format.

(7) Documentation from each visual effects, title digital effects and/or post sound company, contracted by the production company, indicating the total dollar amount of work performed within the State of California.

(8) A new television series shall submit documentation verifying that the series will have its initial distribution on basic cable.

(9) A Movie of the Week shall submit documentation verifying its initial distribution on television with a minimum of 75 program minutes broadcast in one part.

(10) A Miniseries shall submit documentation verifying that its initial distribution on television consists of two or more episodes with a total running time of at least 150 program minutes.

(11) Revised and/or updated information, as applicable, to the documentation requested in Section 5501(e) in an electronic format as specified by the CFC.

(b) The production shall be completed in a timely manner as required in sections 17053.85(b)(15)(B)(ii) and 23685(b)(15)(B)(ii) of the Revenue and Taxation Code.

(c) The Qualified Motion Picture shall be considered complete when the process of post-production has been finished and a final composite answer print, delivery air master, or digital cinema files of the Qualified Motion Picture is produced.

(d) The Director of the CFC shall review all the required materials submitted by the applicant to determine the sufficiency of the required documentation and that the applicant meets all the criteria for the program. During the review, the Director of CFC may reject insufficient documentation not in compliance with the requirements in these regulations or may request additional documentation to determine if the production is a Qualified Motion Picture and to verify the Qualified Expenditures. The Director of CFC shall approve or disapprove the request for the Credit Certificate.

(e) Upon rejection of insufficient documentation or disapproval of the request for a tax credit certificate, the Director of the CFC shall provide the applicant with a notice of disapproval stating the reasons for the disapproval. Disapproval is final and not subject to administrative appeal or review.

(f) Upon approval, the Tax Credit Certificate, CFC Form M, (Rev. 9/1/2009), hereby incorporated by reference, shall be issued to the "Qualified Taxpayer" beginning on January 1, 2011. If the entity that incurs the Qualified Expenditures is a partnership, limited liability company or subchapter S corporation (pass-through entity), that entity is the "qualified taxpayer" for purposes of filing the tax credit application and receiving the final Tax Credit Certificate.

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 filed 3-16-2011; operative 4-15-2011 (Register 2011, No. 11).
8. Amendment of subsections (a)(4)-(5), new subsection (a)(11) and amendment of NOTE filed 7-19-2012; operative 8-18-2012 (Register 2012, No. 29).

Note: Authority cited: Sections 17053.85(e), 17053.85(g), 23685(e) and 23685(g), Revenue and Taxation Code; and Section 11152, Government Code. Reference: Sections 17053.85 and 23685, Revenue and Taxation Code; and Section 14998.1, Government Code.

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