"Section 12-62-25. A motion picture production company may not receive exemptions from taxes pursuant to this chapter for motion pictures that are rated NC-17 by the Motion Picture Association of America. A motion picture production company that receives exemptions from taxes pursuant to this chapter for a motion picture that receives a rating of NC-17 after the exemption has been claimed must remit to the Department of Revenue an amount equal to the exemption received." /
Renumber sections to conform.
Amend title to conform.