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Ma Film Credit Transfer or Sale Application Form 2020
Allowed to the initial transferor. What is the Film Payroll/Production Credit A taxpayer subject to the personal income tax under chapter 62 or the corporate excise under chapter 63 may transfer sell or assign either the payroll or production expense credit in part or in whole to one or more other taxpayers that are subject to the personal income tax under chapter 62 or taxpayers subject to the corporate excise under chapter 63. Any holder of the credits including a motion picture production...
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