Film Production Tax Credit

  1. Law
  2. New Mexico Statutes
  3. Taxation
  4. Film Production Tax Credit

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Section
7-2F-1

Film production tax credit; film production companies that commence principal photography prior to January 1, 2016.

Section
7-2F-1.1

Short title.

Section
7-2F-2

Definitions.

Section
7-2F-2.1

Additional definitions.

Section
7-2F-3

Purposes; goals.

Section
7-2F-4

Reporting; accountability.

Section
7-2F-5

Assignment.

Section
7-2F-6

Film and television tax credit; film production companies that commence principal photography on or after January 1, 2016.

Section
7-2F-7

Additional credit; television pilots and series.

Section
7-2F-8

Additional credit; qualified production facilities.

Section
7-2F-9

Additional credit; nonresident industry crew.

Section
7-2F-10

Payments for performing artists; credit limitation.

Section
7-2F-11

Requirements to contract with certain vendors.

Section
7-2F-12

Credit claims; certification of direct production and postproduction expenditures; aggregate amount of claims allowed; exception.

Section
7-2F-13

New film production tax credit.

Section
7-2F-14

Additional amounts to be applied in calculating credit amounts; expenditures made in certain areas of the state; television pilots and series.

Section
7-2F-15

Nonresident below-the-line crew credit.