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-20-20-5.9 - Certification of a Production

1. Where necessary documentation is not provided, review and evaluation will be delayed and initial certification may be denied on the basis of lack of information. Because the circumstances of each production are unique, initial certifications that have been granted to one production shall not be used nor relied upon by applicants for other productions.

2. Any costs incurred prior to filing a complete initial certification application shall not be allowed for purposes of meeting the one hundred thousand dollars ($100,000) minimum Rhode Island production budget or as a cost in calculating the motion picture production company tax credits.

3. The film office will complete its review for initial certification requests within thirty (30) business days of receiving a complete, adequately documented application. Where adequate information is not provided, the film office will notify the applicant of the additional information needed to complete the review. The film office will adhere to this time period as closely as possible, but failure to complete a review within the designated period does not waive or alter any certification requirement nor does it imply approval.

4. Initial Certification Notice:

1. Where necessary documentation is not provided, review and evaluation will be delayed and final certification may be denied on the basis of lack of information. Because the circumstances of each production are unique, final certifications that have been granted to one production shall not be used nor relied upon by applicants for other productions.

2. Within ninety (90) business days after the Division of Taxation's receipt of the motion picture production company's application for final certification and fully documented cost report, the Division of Taxation shall issue a certification of the amount of credit for which the motion picture production company qualifies under R.I. Gen. Laws § 44-31.2-5. When adequate information is not provided, the Division of Taxation will notify the applicant of the additional information needed to complete the review. The Division of Taxation will adhere to this time period as closely as possible, but failure to complete a review within the designated period does not waive or alter any certification requirement nor does it imply approval.

3. The Division of Taxation will determine the final certification of the production and issue a written determination to the applicant either denying or granting certification. Depending upon the determination, the Division of Taxation will calculate the amount of Rhode Island Motion Picture Production Tax Credit and issue the applicable Certificate[s]. To claim the tax credit, the tax credit certificate issued by Division of Taxation shall be attached to the state tax return on which the credit is initially claimed. If the Division of Taxation denies final certification, the applicant may appeal the Division of Taxation's decision under the provisions of R.I. Gen. Laws § 44-31.2-8 (For details see § 5.15 of this Part).

1. Initial certifications are only issued in writing by the film office director or other duly authorized representative of the film office. Final certifications are only issued in writing by the tax administrator or other duly authorized representative of the Division of Taxation. Decisions with respect to initial and final certifications are made on the basis of the information contained in the application form and other available information. The applicant's signature on any application form is a representation to the film office and the Division of Taxation that the facts contained therein are true and correct, and the film office and the Division of Taxation is entitled to rely thereon. If, at any time, it comes to the attention of the film office or the Division of Taxation that information is/was misstated, misrepresented or omitted or is materially inconsistent with representations made in an application, the film office or the Division of Taxation may deny the requested certification or revoke a certification previously given. Upon revocation of any certification, the production company must surrender any and all issued certificates or remit payment equal to the face value of any previously transferred certificates. In such cases, the applicant may appeal the film office's or the Division of Taxation's decision under the provisions of R.I. Gen. Laws § 44-31.2-8.

2. Because the circumstances of each production are unique, certifications that may have been granted to other productions that are not specifically applicable may not be relied on by applicants as applicable to other projects.