Section 41-7A-21

Definitions. THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER. THIS SECTION HAS NOT BEEN CODIFIED BY THE LEGISLATURE.

For purposes of this article, subdivision (46) of subsection (a) of Section 40-23-4, subdivision (35) of Section 40-23-62, and item (iii) of subsection (b) of Section 40-26-1, the following terms shall have the following meanings:

(1) AGREEMENT. A written agreement entered into between the Alabama Film Office, or its agent, and an approved production company with respect to a film project.

(2) APPROVED COMPANY. A company or those directly involved in production decisions for an organization certified by the Alabama Film Office as approved to produce a film project in Alabama primarily using available state resources.

(3) APPROVED COSTS. Expenses of an approved company that are precleared by the Alabama Film Office as those costs directly related to and essential to the production of an approved film project, which may include any or all of the following:

a. The cost of acquiring real property or rights in real property in connection with an approved film project and any costs incidental thereto, including the materials for construction, equipping, and installation of necessities for the location of a film project.

b. The cost of acquiring vehicles, equipment, supplies, props, and other necessities for the film project.

c. The costs required to replace, restore, recycle, or return to the owner equipment, props, and other property, including real property, that was used or altered in the process of the film project.

d. The costs required for the installation of utilities in connection with a film project, including, but not limited to, water, sewer, sewage treatment, gas, electricity, and communications, and including off-site construction of utility extensions paid for by the approved company.

e. Any other costs deemed unique and essential by the Alabama Film Office for the approved film project.

(4) APPROVED PROJECT. An Alabama film production to be undertaken by an approved company using Alabama resources to the extent possible.

(5) DEPARTMENT. The Alabama Department of Revenue.

(6) FILM. Includes, but is not limited to, in film or digital form, the following types of production: Motion picture, videography, music video, and televisions (all of which may be for commercial or non-commercial exploitation and distribution), and commercial advertising for television that is intended to promote specific products, brands, ideas, or positions, as well as ancillary services to the above named productions such as music for the production and animation added to the production are included. Film does not include productions not intended for public distribution or viewing, such as family or personal productions, recurring news, or current events shows, nor does it include the staging of music concerts to which tickets are sold and where a music video may be filmed as an ancillary activity to the staging of the concert.

(7) FINAL APPROVAL. The action taken by the Department of Revenue authorizing an approved company to have the tax incentives provided in this article and Sections 40-23-4, 40-23-62, and 40-26-1.

(8) INCENTIVES. Tax exemptions and inducements provided in this article and Sections 40-23-4, 40-23-62, and 40-26-1 to an approved company in the film industry.

(9) OFFICE. The Alabama Film Office.

(Act 2001-975, 2001 3rd Sp. Sess., p. 908, §2.)