4.__Media production.__"Media production" has the same meaning as in Title 5, section 13090-L, subsection 2, paragraph A.

5.__Media production company.__"Media production company" has the same meaning as in Title 5, section 13090-L, subsection 2, paragraph B.

6.__Project period.__"Project period" means the period of time, not to exceed 12 consecutive months, that a media production company is engaged in the business of producing a media production or productions.

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;

B.__If no income tax return was required, who could have filed as a resident individual under Part 8 if a return had been required; or

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.

§6902.__Reimbursement allowed; procedure; audits

1.__Generally.__A media production company certified pursuant to Title 5, section 13090-L is allowed a reimbursement equal to 12% of certified production wages paid to employees who are residents of Maine and 10% of certified production wages paid to other employees.

2.__Procedure for reimbursement.__On or before the 15th day of the month immediately following receipt of a tax reimbursement certificate pursuant to Title 5, section 13090-L, subsection 4, a media production company shall report to the State Tax Assessor and to the Department of Economic and Community Development that portion of certified production wages paid during the project period, together with any additional information the assessor may reasonably require.__The assessor shall report to the commissioner the reimbursement amount to which a media production company is entitled.__The commissioner shall deposit the reported amounts on or before June 30th of each year in a media production reimbursement account established, maintained and administered by