Connecticut Administrative Code
Title 12 - Taxation
217jj - Film Production Tax Credit Program
Section 12-217jj-3 - Application for certification as state-certified qualified production

Universal Citation: CT Reg of State Agencies 12-217jj-3

Current through March 14, 2024

(a) An applicant shall file a written application for eligibility certification under oath on such forms as the Commission may prescribe no later than ninety (90) calendar days after the applicant incurs its first production expenses or costs in the State in connection with the production which is the subject of its application.

(b) An applicant may file only one application for each production for which it seeks eligibility certification and there may be only one applicant for each production.

(c) An applicant shall be primarily responsible for managing the production and shall have access to all financial books and records as are necessary to comply with the financial and other reporting requirements of section 12-217jj of the Connecticut General Statutes and sections 12-217jj-1 through 12-217jj-13, inclusive, of the Regulations of Connecticut State Agencies.

(d) The Commission shall reject any application not filed within the time limit set forth by section 12-217jj of the General Statutes as having been late filed and no further processing of said application shall be undertaken.

(e) An applicant for eligibility certification shall provide the Commission with information including, but not limited to, the following:

(1) Legal name, address and telephone number;

(2) Name, title and telephone number of primary contact person and other contact persons whom the Commission may contact to discuss the application information;

(3) Type of business entity (i.e. proprietorship, partnership, corporation, etc.);

(4) Satisfactory evidence from the Secretary of the State and the Commissioner that the applicant is authorized to do business in the state and is registered as a taxpayer;

(5) Federal Employer Identification Number (FEIN) or Tax Identification Number (TIN);

(6) The applicant's income year;

(7) Title of production and description of the type of production;

(8) Script, story-line or log-line for production;

(9) Length of production;

(10) Date that principal filming, taping or recording will begin and end in the state;

(11) Estimated total production budget;

(12) Estimated total production expenses and costs to be incurred in the state with detail information;

(13) The applicant's certification that the production does not and will not require the maintenance of records pursuant to 18 U.S.C. § 2257;

(14) The applicant's certification that it will at all times maintain books and records in accordance with generally accepted accounting principles consistently applied in connection with the production which is the subject of its application;

(15) Listing of key personnel associated with the production with name, title, address, telephone/fax number and e-mail address;

(16) Post production distribution plan; and,

(17) Such additional pertinent application information concerning the applicant or its production as the Commission may request.

(f) Upon the Commission's written request, the applicant shall provide any necessary written authorization for the release of information concerning the applicant or its production from any federal, state or local governmental authority including, but not limited to, financial reports and records relating to the applicant or its production.

(g) An applicant is responsible for the accuracy of all data, information and documentation included with the application. Applications and all documentation submitted shall become the property of the Commission.

(h) If the Commission determines after review that an application is incomplete, it may request in writing that the applicant submit additional pertinent application information which shall be submitted by the applicant within fifteen (15) days of such request. If the Commission determines that the application remains incomplete after such additional time period, then no further processing of the application shall take place.

Disclaimer: These regulations may not be the most recent version. Connecticut may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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