Section 6901 - DefinitionsAs used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [2005, c. 519, Pt. GG, §3 (NEW).]
1.Certified visual media production. "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. [2009, c. 470, §6 (AMD).]
2.Certified production wages. "Certified production wages" means wages subject to withholding under section 5250, subsection 1 that are paid by a visual media production company for work on a certified visual media production, an amount paid to a temporary employee-leasing company for personal services rendered in this State by a leased employee in connection with a certified visual media production, an amount paid for the services of a performing artist working in the State in connection with a certified visual media production and other contractual payments for the services of individuals working in the State in connection with a certified visual media production. "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. [2013, c. 546, §16 (AMD).]
3.Commissioner. "Commissioner" means the Commissioner of Administrative and Financial Services. [2005, c. 519, Pt. GG, §3 (NEW).]
3-A.Temporary employee-leasing company. "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. [2009, c. 470, §6 (NEW).]
4.Visual media production. "Visual media production" has the same meaning as in Title 5, section 13090-L, subsection 2-A, paragraph D. [2009, c. 470, §6 (AMD).]
5.Visual media production company. "Visual media production company" has the same meaning as in Title 5, section 13090-L, subsection 2-A, paragraph E. [2009, c. 470, §6 (AMD).]
6.Project period.[2009, c. 470, §6 (RP).]
7.Resident of Maine. "Resident of Maine" means a person who:A. Filed as a resident individual under Part 8 on that person's most recently filed Maine income tax return; [2005, c. 519, Pt. GG, §3 (NEW).]B. Could have filed as a resident individual under Part 8 if a return had been required in a case where no income tax return was required; or [2009, c. 470, §6 (AMD).]C. Was claimed, or could have been claimed, as a dependent on the Maine income tax return of an individual who filed as a resident individual under Part 8 on the filer's most recently filed Maine income tax return. [2005, c. 519, Pt. GG, §3 (NEW).] [2009, c. 470, §6 (AMD).]
Amended by 2014, c. 546,§ 16, eff. 7/31/2014.Amended by 2011, c. 240,§ 45, eff. 9/28/2011.2005, c. 519, §GG3 (NEW) . 2009, c. 470, § 6 (AMD) .