The production company submits a letter of application to the Mississippi Film Office/Mississippi Development Authority. The letter should be signed by an officer and include the following:

1. The company's name and business address, including phone numbers.
2. The name(s) of the Producer, or Unit Production Manager, or Production Accountant.
3. The title of the production.
4. The project type: film, video, television series, or national commercial.
5. The proposed dates of production, including pre-production.
6. The script and one page synopsis, commercial storyboard, or documentary treatment.
7. The proposed budget, or a document detailing estimated local spend and payroll.
8. The intended plan for national distribution: theatrical, DVD, broadcast, or internet.
9. The letter must also include the following statements:
   • a) "This project does not include any material or performance defined in Section 97-29-103, Mississippi Code of 1972.*
   • b) "This production company does not include any company owned, affiliated, or controlled, in whole or in part, by any company or person which is in default on a loan made by the state or a loan guaranteed by the state, or any company or person who has ever declared bankruptcy under which an obligation of the company or person to pay or repay public funds or monies was discharged as a part of such bankruptcy.

The letter of application must be submitted before the beginning of production for the Mississippi portion of the project. All relevant Department of Revenue documents must be completed, submitted, and approved before reductions can be taken.

Note: Rebates and tax reductions will not be given on any expenditures made prior to the certification date.

The Mississippi Film Office reviews the application for requisite information and submits the application for approval at the Mississippi Development Authority's Board meeting. The Board reviews the application and notifies the Production of its findings.

REFUND:

Upon completion of the Mississippi portion of the project, the production company must supply the Mississippi Department of Revenue and the Mississippi Film Office with documentation to substantiate the rebate request.

[We are working with the Mississippi Department of Revenue to streamline the auditing process, which they presently do in house. They will provide sample templates for the submission of spend and payroll.]

The Department of Revenue reserves the right to request verification of expenditures by an independent party, or request copies of invoices and proof of payment prior to approving the rebate request. The Department of Revenue will attempt to process all rebates within 60 days of submission of all required and requested documentation and relevant backup materials.

Additional information may be obtained by contacting:

*Section 97-29-103, Mississippi Code of 1972 can be viewed at the following website: http://michie.lexisnexis.com/mississippi