36 §6901. Definitions - Maine Statutes

Title 36: TAXATION

Part 9: TAXPAYER BENEFIT PROGRAMS

Chapter 919-A: VISUAL MEDIA PRODUCTION REIMBURSEMENT

§6901. Definitions

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [2005, c. 519, Pt. GG, §3 (NEW).]

1. Certified visual media production. "Certified visual media production" means a visual media production that has been certified by the Department of Economic and Community Development as eligible for reimbursement under this chapter in accordance with Title 5, section 13090‐L.

[ 2009, c. 470, §6 (AMD) .]

2. Certified production wages. "Certified production wages" means wages that are paid by a visual media production company for work on a certified visual media production and that are subject to withholding pursuant to chapter 827. "Certified production wages" includes payments to a temporary employee-leasing company and payments for the services of performing artists working in the State. "Certified production wages" does not include any wages in excess of $50,000 paid to a single individual for personal services rendered in connection with a particular certified visual media production.

[ 2009, c. 470, §6 (AMD) .]

3. Commissioner. "Commissioner" means the Commissioner of Administrative and Financial Services.

[ 2005, c. 519, Pt. GG, §3 (NEW) .]

3-A. Temporary employee-leasing company. "Temporary employee-leasing company" means a business that contracts with a visual media production company to supply workers to perform services for a certified visual media production or a private employment agency that contracts with a visual media production company to supply workers to perform services for a certified visual media production on a temporary help basis.

[ 2009, c. 470, §6 (NEW) .]

4. Visual media production. "Visual media production" has the same meaning as in Title 5, section 13090‐L, subsection 2-A, paragraph D.

[ 2009, c. 470, §6 (AMD) .]

5. Visual media production company. "Visual media production company" has the same meaning as in Title 5, section 13090‐L, subsection 2-A, paragraph E.

[ 2009, c. 470, §6 (AMD) .]

6. Project period.

[ 2009, c. 470, §6 (RP) .]

7. Resident of Maine. "Resident of Maine" means a person who:

A. Filed as a resident individual under Part 8 on that person's most recently filed Maine income tax return; [2005, c. 519, Pt. GG, §3 (NEW).]

B. Could have filed as a resident individual under Part 8 if a return had been required in a case where no income tax return was required; or [2009, c. 470, §6 (AMD).]

C. Was claimed, or could have been claimed, as a dependent on the Maine income tax return of an individual who filed as a resident individual under Part 8 on the filer's most recently filed Maine income tax return. [2005, c. 519, Pt. GG, §3 (NEW).]

[ 2009, c. 470, §6 (AMD) .]

SECTION HISTORY

2005, c. 519, §GG3 (NEW). 2009, c. 470, §6 (AMD).