15-31-1002. Purpose. (1) The purpose of this part is to enhance Montana's economy by expanding film and related media production in the state, by increasing job opportunities for a broad array of workers, and by promoting the growth of small businesses. The objectives of this part are to:

(a) advertise Montana as open for business to qualifying projects;

(b) develop a broad spectrum of high-paying jobs in the state;

(c) encourage investment of funds to finance media production in the state;

(d) expand opportunities for existing Montana small businesses and for new small businesses that provide goods and services to qualified projects; and

(e) promote tourism in the state.

(2) The objectives in subsection (1) will best be achieved by offering tax incentives as provided in this part.