N.J. Admin. Code § 18:35-4.4

Current through Register Vol. 56, No. 24, December 18, 2024

Section 18:35-4.4 - Film tax credit

(a) See N.J.A.C. 18:7-3B for rules that apply to the film production tax credit and transfer program pursuant to N.J.S.A. 54A:4-12.

(b) The amount of credit allowed pursuant to this section shall be applied against the gross income tax after all other credits and payments. If the credit exceeds the amount of tax otherwise due, that amount of excess shall be an overpayment for the purposes of N.J.S.A. 54A:9-7.

Amended by 48 N.J.R. 295(a), effective 2/16/2016