§ 6901 Definitions
§ 6902 Reimbursement allowed; procedure; audits

Terms Used In Maine Revised Statutes > Title 36 > Part 9 > Chapter 919-A - Visual Media Production Reimbursement

  • Certified production wages: includes only the first $50,000 paid to or with respect to a particular individual for personal services rendered in connection with a particular certified visual media production. See Maine Revised Statutes Title 36 Sec. 6901
  • Certified visual media production: means a visual media production that has been certified by the Department of Economic and Community Development as eligible for reimbursement under this chapter in accordance with Title 5, section 13090?L. See Maine Revised Statutes Title 36 Sec. 6901
  • Commissioner: means the Commissioner of Administrative and Financial Services. See Maine Revised Statutes Title 36 Sec. 6901
  • Dependent: A person dependent for support upon another.
  • Fraud: Intentional deception resulting in injury to another.
  • Person: means an individual, firm, partnership, association, society, club, corporation, financial institution, estate, trust, business trust, receiver, assignee or any other group or combination acting as a unit, the State or Federal Government or any political subdivision or agency of either government. See Maine Revised Statutes Title 36 Sec. 111
  • Resident of Maine: means a person who:
A. See Maine Revised Statutes Title 36 Sec. 6901
  • Return: means any document, digital file or electronic data transmission containing information required by this Title to be reported to the State Tax Assessor. See Maine Revised Statutes Title 36 Sec. 111
  • Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111
  • Temporary employee-leasing company: means a business that contracts with a visual media production company to supply workers to perform services for a certified visual media production or a private employment agency that contracts with a visual media production company to supply workers to perform services for a certified visual media production on a temporary help basis. See Maine Revised Statutes Title 36 Sec. 6901