15-31-903. (Temporary) Definitions. As used in this part, unless the context requires otherwise, the following definitions apply:
     (1) "Compensation" means salary, wages, or other compensation, including related benefits paid to a Montana resident.
     (2) (a) "Production" means a nationally or regionally distributed feature-length film, short film, documentary, television series or segment, television pilot, magazine advertising, other than advertising for tobacco products, or commercial made in Montana, in whole or in part, for theatrical, television, video, internet, or other viewing.
     (b) The term does not include the production of television coverage of news and athletic events or a film, video, internet production, television series, magazine advertising, or commercial that:
     (i) contains any obscene material or performance as described in 45-8-201(2); or
     (ii) is produced in whole or in part with money received for tobacco product placement, advertisement, or other tobacco use in the production.
     (3) (a) "Production company" means a company engaged in the business of producing nationally or regionally distributed productions.
     (b) The term does not include a company owned, affiliated, or controlled by, in whole or in part, a company or person that is in default on a loan made by this state or a loan guaranteed by this state or a company or person that has filed for bankruptcy.
     (4) (a) "Qualified expenditures" means expenditures in Montana made by a production company that are directly related to a state-certified production. The term includes expenditures for lodging expenses, restaurant and food expenses, location fees, lumber and construction materials, rental of production equipment and vehicles, and supplies and materials that will be used in the production.
     (b) The term does not include expenditures made for goods and services obtained out of state.
     (5) "Resident" or "Montana resident", for the purpose of determining eligibility for the tax credit provided under 15-31-907, has the meaning provided in 15-30-2101.
     (6) "State-certified production" means a production certified by the department of commerce as provided in 15-31-904 and produced by a production company that has a national or regional distribution plan, including but not limited to a major theatrical exhibition, film festival, television network, cable television programming, magazine advertising, or video or internet distribution. (Terminates January 1, 2015--sec. 17, Ch. 593, L. 2005; sec. 1, Ch. 186, L. 2009.)

     History: En. Sec. 3, Ch. 593, L. 2005.