Sec. 5.5. As used in this chapter, "motion picture or audio production" means a: (1) feature length film; (2) video; (3) television series; (4) commercial; (5) music video or an audio recording; or (6) corporate production; for any combination of theatrical, television, or other media viewing or as a television pilot. The term does not include a motion picture that is obscene (as described in IC 35-49-2-1) or television coverage of news or athletic events. As added by P.L.199-2005, SEC.18.
"Motion picture or audio production"
Ind. Code § 6-3.1-26-5.5, under Chapter 26. Hoosier Business Investment Tax Credit.
Ind. Code § 6-3.1-26-5.5