Sec. 5.5. As used in this chapter, "motion picture or audio production" means a:
(1) feature length film;
(2) video;
(3) television series;
(4) commercial;
(5) music video or an audio recording; or
(6) corporate production;
for any combination of theatrical, television, or other media viewing or as a television pilot. The term does not include a motion picture that is obscene (as described in IC 35-49-2-1) or television coverage of news or athletic events.
As added by P.L.199-2005, SEC.18.
Structure Indiana Code
Article 3.1. State Tax Liability Credits
Chapter 26. Hoosier Business Investment Tax Credit
6-3.1-26-3.1. "Digital Manufacturing Equipment"
6-3.1-26-5. "Highly Compensated Employee"
6-3.1-26-5.5. "Motion Picture or Audio Production"
6-3.1-26-7. "Pass Through Entity"
6-3.1-26-8. "Qualified Investment"
6-3.1-26-8.5. "Logistics Investment"
6-3.1-26-9. "State Tax Liability"
6-3.1-26-12. Purpose of Credit
6-3.1-26-13. Entitlement to Credit
6-3.1-26-15. Carry Forward of Credit; Acceleration of Certain Credits
6-3.1-26-16. Shareholder or Partner Entitled to Credit; Acceleration of Certain Credits
6-3.1-26-18. Agreement for Credit; Conditions
6-3.1-26-19. Credit Disallowed for Relocated Jobs
6-3.1-26-20. Certification of Qualified Investments
6-3.1-26-21. Agreement for Credit; Contents
6-3.1-26-22. Certificate of Verification
6-3.1-26-23. Noncompliance With Agreement; Assessments