OAR 951-004-0003
Greenlight Oregon Labor Rebate Certification
(1)
After receipt of an application for certification, the OFVO will review the application to determine if the proposed Qualifying Film Production satisfies the following certification requirements:(a)
OFVO determines that it is reasonably likely that the applicant will incur Actual Expenses of at least $1 million that are related to the Qualifying Film Production proposed by the applicant;(b)
If the Qualifying Film Production proposed by the applicant consists of one or more episodes of a television series, the Actual Expenses are associated with production that comprises no more than a single season of episodes;(c)
If the Qualifying Film Production proposed by the applicant consists of one or more commercials, the Actual Expenses are to be incurred within a single year; and(d)
If the Qualifying Film Production proposed by the applicant consists of a movie or other film production not described in sections (1) or (2) above, the Actual Expenses are associated with that movie or other film production;(e)
The Qualifying Film Production meets the requirements of OAR 951-004-0004 (Greenlight Oregon Labor Rebate: Withholding and Reporting).(2)
If the OFVO determines that the Qualifying Film Production proposed by the applicant satisfies the certification requirements set forth in section (1) of this rule, the OFVO will pre-certify the rebate pending verification that the withholding required has been paid. The OFVO will send a written certificate evidencing the pre-certification to the applicant and a copy of the pre-certificationto the Oregon Department of Revenue.(3)
The Oregon Department of Revenue will verify that the taxes required under OAR 951-004-0004 (Greenlight Oregon Labor Rebate: Withholding and Reporting) have been paid and will inform the OFVO of the Qualifying Film Production’s compliance with the rule.(4)
Upon verification from the Department of Revenue that the Qualifying Film Production has paid the required taxes, the OFVO will finalize the certification and issue a final certificate to the Qualifying Film Production showing the amount of the Greenlight Oregon Labor Rebate. The Department of Revenue will issue payment for the Labor Rebate amount shown on the final certificate.
Source:
Rule 951-004-0003 — Greenlight Oregon Labor Rebate Certification, https://secure.sos.state.or.us/oard/view.action?ruleNumber=951-004-0003.