Section 7-2F-14 - Additional amounts to be applied in calculating credit amounts; expenditures made in certain areas of the state; television pilots and seriesA. In addition to the percentage of direct production expenditures and postproduction expenditures calculated pursuant to Section 7-2F-13 NMSA 1978, an additional percentage shall be applied for payments for direct production expenditures and postproduction expenditures, as follows:(1) ten percent for work, services or items provided on location for a production of a film or commercial audiovisual product that is located in New Mexico at least sixty miles from the city hall of the county seat of certain counties; and(2) five percent for either of the following: (a) on a standalone pilot intended for series television in New Mexico or on series television productions intended for commercial distribution with an order for at least six episodes in a single season; provided that the New Mexico budget for each of those six episodes is fifty thousand dollars ($50,000) or more; or(b) on a production in a qualified production facility.B. As used in this section, "certain counties" means class A counties with a net taxable value of property for property taxation purposes of greater than seven billion five hundred million dollars ($7,500,000,000).Amended by 2023, c. 211,s. 34, eff. 6/13/2023.Added by 2019, c. 87,s. 8, eff. 7/1/2019.