Oregon Administrative Rules
Chapter 951 - OREGON FILM AND VIDEO OFFICE
Division 5 - GREENLIGHT OREGON LABOR REBATE PAYMENT OF REBATES
Section 951-005-0002 - Payment of rebates
Universal Citation: OR Admin Rules 951-005-0002
Current through Register Vol. 63, No. 9, September 1, 2024
(1) Upon completion of the qualifying film production for which a certificate was issued the OFVO shall verify the actual expenses supporting a claim. The qualifying production must:
(a) Submit to the OFVO an appication for a rebate within the following time frames:
(A) A feature film or television episode or series -- 30 days from completion work in Oregon on the qualifying film production;
(B) A commercial -- on or before January 31 of the year following the year in which the commercials were produced.
(b) Submit to the OFVO, after completion of the work in Oregon on the qualifying film production, financial and other records sufficient to verify that the production satisfied the minimum expenditure requirement for a rebate;
(c) Authorization for the OFVO to deduct from the rebate the costs reasonably incurred by the OFVO in verifying the production expenditures in Oregon, including but not limited to, the costs incurred by OFVO in obtaining an outside accounting review, audit, or both, of the financial and other records evidencing the expenditures. The OFVO will usually submit the expenditure documentation to an outside accounting firm for a review after the OFVO has completed its review. Based on the advice of the outside accounting firm, the OFVO may require an audit of the production's financial records.
(2) If the OFVO is unable to verify actual expenses of a minimum of $1 million, the office may decline to pay a labor rebate to the certificate holder.
Stat. Auth.: ORS 284.335 & 284.368
Stats. Implemented: ORS 284.367 & 284.368
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