Tour 4.34 NoteNote: Under s. 41.155 (1), Stats., application for accreditation must be made to the department in each taxable year for which accreditation is desired. Tour 4.34(1)(b)(b) An application for accrediting a production shall be submitted at least 21 days prior to the start of filming or taping the production. Tour 4.34(1)(c)(c) Applications shall be reviewed by the department on a first-come, first-served basis. Tour 4.34(2)(2) Approval. A production shall become accredited upon issuance of a written approval from the department, to the claimant, reflecting that the submitted application complies with this chapter and provides any other information which the department deems is necessary to evaluate applications under this subchapter. Tour 4.34(3)(3) Revocation. The department may revoke any approval issued under sub. (2) if the supporting information is found to be inaccurate or significantly misleading. Tour 4.34 NoteNote: In accordance with s. 41.155 (3), Stats., the department will notify the department of revenue of every production accredited under this section, and of any such accreditation that is revoked. Tour 4.34 HistoryHistory: CR 07-063: cr. Register December 2007 No. 624, eff. 1-1-08; CR 10-116: renum. (1) to (1) (a), cr. (1) (b) and (c) Register May 2011 No. 665, eff. 6-1-11. Tour 4.35Tour 4.35 Ineligible expenditures. Expenditures for any of the following are not eligible for submittal or acceptance under s. Tour 4.36: Tour 4.35(1)(1) Marketing and distribution of an accredited production. Tour 4.35(8)(8) Legal fees, such as for development, marketing or business set-up. Tour 4.35(9)(9) Expenditures for forfeitures, fees, expenses and costs associated with violation of federal or state law or local ordinances. Tour 4.35 HistoryHistory: CR 10-116: cr. Register May 2011 No. 665, eff. 6-1-11; correction in (intro.) made under s. 13.92 (4) (b) 7., Stats., Register December 2011 No. 672. Tour 4.36Tour 4.36 Determination of production expenditures and resident salary, wages, or labor-related contract payments. Tour 4.36(1)(1) To obtain the department’s determinations in sub. (2), and prior to filing for tax benefits, a claimant shall submit all of the following to the department, in writing: Tour 4.36(1)(a)(a) A list and description of the production expenditures incurred during the taxable year. Tour 4.36(1)(b)(b) A list of the salary, wages, or labor-related contract payments that were paid as specified in sub. (2) (b), and a description of the corresponding services. Tour 4.36(1)(c)(c) Attestation that the employees who received the salary, wages, or labor-related contract payments as specified sub. (2) (b) were residents of this state under s. 71.02, Stats., at the time of being paid. Tour 4.36 NoteNote: Sections 71.07 (5f) (c) 1., 71.28 (5f) (c) 1., and 71.47 (5f) (c) 1., Stats., read as follows: “A claimant may not claim a credit under this subsection if less than 35 percent of the total budget for the accredited production is spent in this state.”