Amend the bill, as and if amended, page 2, by adding an appropriately numbered new SECTION to read:
/ SECTION ___. Chapter 62, Title 12 of the 1976 Code is amended by adding:
"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.