R357-5-104. Motion Picture Incentive Applications: Award for a Motion Picture Production

(1) Upon receipt of a completed application, the Office will align each project into incentive categories as set forth in Section R357-5-105. (2) In calculating dollars left in the state, the Office may limit the following expenditures: (a) salary above $500,000 for one individual; (b) marketing and distributions expenditures; (c) any value beyond the depreciated amount for capital expenditures, rentals, and any purchases made where the item is used for only a portion of its useful life; and (d) any per diem value beyond 100% of the current federal rate for the area.