IC 6-3.1-26-5.5: "Motion picture or audio production"
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 3.1. STATE TAX LIABILITY CREDITS
- Chapter 26. Hoosier Business Investment Tax Credit
Sec. 5.5. As used in this chapter, "motion picture or audio production" means a:
(1) feature length film;
(2) video;
(3) television series;
(4) commercial;
(5) music video or an audio recording; or
(6) corporate production;
for any combination of theatrical, television, or other media viewing or as a television pilot. The term does not include a motion picture that is obscene (as described in IC 35-49-2-1) or television coverage of news or athletic events.
Collected 2026-09-09T01:51:39Z. Source file · JSON