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2021 New Mexico Statutes
Chapter 7 - Taxation
Article 2F - Film Production Tax Credit
- 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.
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