Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 20 - TAX CREDITS/DEDUCTIONS
Part 5 - Rules and Regulations for the Certification of Motion Picture Production Tax Credits (280-RICR-20-20-5)
Section 280-RICR-20-20-5.11 - Commencement of Production

A. Once production has begun, the film office shall be notified in writing by the applicant/production company that, on a specific date, the actual production, including the principal photography, has commenced. In the event that an applicant's principal photography on a state certified motion picture does not actually begin within one hundred eighty (180) days of the start date indicated on the initial certification notice, the applicant shall be required to resubmit the application for initial certification.

B. Recurrent Productions: If a motion picture production company produces a television series, then production work on any given "season" of such series completed in any one calendar year shall be considered a separate and distinct state certified production for the purposes of certification. In the case that a motion picture production company produces a television "pilot" or "movies of the week", then such "pilot" or "movie of the week" shall be considered a separate and distinct state certified production for the purpose of the issuance of credit certificates. Any additional "season", "pilot" or "movie of the week" will be treated as a separate production and the applicant must repeat the application process and the production must meet all appropriate criteria.

C. Amended Productions: In the event that the production company requests the film office or the Division of Taxation to approve an amended production for a motion picture that has already obtained final certification, the applicant must repeat the application process and the amended production must meet all appropriate criteria.

D. Inspection Rights: The film office and the Division of Taxation shall have the right at reasonable times to enter upon any set, soundstage, location or production office that is the subject of an application for certification, whether the motion picture production is proposed, ongoing, or completed, to verify that the motion picture production is as represented.