Regulations of Connecticut State Agencies (Last Updated: June 14,2023) |
Title12 Taxation |
SubTitle12-217ll-1_12-217ll-12. Digital Animation Production Company Tax Credit Program |
Sec.12-217ll-4. Disposition of application for certification
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(a) The Commission shall review all complete applications submitted pursuant to section 12-217ll-3 of the Regulations of Connecticut State Agencies and determine whether the criteria for certification as a state-certified digital animation production company under sections 12-217ll-1 to 12-217ll-12, inclusive, of the Regulations of Connecticut State Agencies have been met.
(b) If the Commission finds that such criteria have been met it shall issue written notice of such certification to applicant and provide applicant with a unique identification number which shall be referenced on all future correspondence and notices filed with the Commission.
(c) The Commission's written notice that the applicant is a state-certified digital animation production company shall not grant or convey any state tax credits or benefits and signifies only that the Commission has determined that the criteria for such certification under sections 12-217ll-1 to 12-217ll-12, inclusive, of the Regulations of Connecticut State Agencies have been met at the time of the Commission's review of the application.
(Adopted effective February 5, 2009)