This is a Preferential Right to Purchase Production form. The assignor reserves the right at any time and from time to time to purchase or designate a purchaser for all of assignees oil and other liquid hydrocarbons produced and saved from the interests in the lands and leases that are the subject of this assignment.
Maine Preferential Right to Purchase Production
Category:
State:
Multi-State
Control #:
US-OG-505
Format:
Word;
Rich Text
Instant download
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How to fill out Preferential Right To Purchase Production?
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FAQ
The production expense credit may be equal to 25% of the taxpayer's Massachusetts production expenses in connection with the filming and production of a motion picture in Massachusetts. The production expense credit doesn't include payroll expenses already calculated for its payroll credit.
Small or independent film entities may not receive more than $125,000 in credits and no single production activity may receive more than $10 million in credits. The film tax incentive is capped at $17 million in 2022 and will rise another $3 million in 2023. The program may not exceed $20 million.
For claims made on or before 31 December 20216 the rate of the credit is 37%, ? for claims made from 1 January to 31 December 2022 inclusive the rate is 35%, ? for claims made from 1 January to 31 December 2023 inclusive the rate is 34%, ? for claims made after this date the rate reverts to 32%.
Be a resident of the State of Maine if applying as an individual. Be incorporated in the State of Maine if applying as a business entity and have all directors, general partners, managers, and officers as Maine residents. The business entity must also have the majority of its shares owned by Maine residents.
Maine's visual media (VM) incentives include a tax credit and a wage reimbursement provided for qualifying visual media productions in the state. The tax credit is 5% of non-wage production expenses and is non-transferable, non-refundable and may not be carried forward.
The California Film Commission administers the Film & Television Tax Credit Program 3.0 which provides tax credits based on qualified expenditures for eligible productions that are produced in California. The $1.55 billion program runs for 5 years, with a sunset date of June 30, 2025.
