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Code · Nebraska · Chapter 77 — Revenue and Taxation

77-3127. Production activity; application for qualification; contents; fee.

192 words·~1 min read·/ne/chapter-77/77-3127

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(1)For a production activity to qualify as a qualified production activity under the Cast and Crew Nebraska Act, a production company must file an application for qualification of a production activity to the department at least:
(a)Thirty days prior to the start of principal photography for a full-length film, documentary, or television programming; and
(b)Ten days prior to the start of filming for a short-length film, animation project, or commercial.
(2)The application shall be submitted on a form prescribed by the department and shall include the following:
(a)A nonrefundable fee of five hundred dollars;
(b)A detailed description of the production activity;
(c)An estimate of expected qualifying expenditures for the production activity;
(d)A certificate of general liability insurance with a minimum coverage of one million dollars;
(e)A worker's compensation policy;
(f)(i) Except as provided in subdivision (2)(f)(ii) of this section, documentation that shows the production activity is fully funded other than post-production expenditures.
(ii)If a production activity is a commercial production activity, documentation showing full funding for post-production expenditures shall be included; and
(g)Any other information or documentation required by the department.
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