This chapter describes the:

1. A. Requirements for a film producer or film production company to receive a certificate of eligibility for the film production activity tax exemption; and

2. B. Procedures that will be used by the Department of Commerce to:

   1. (1) Issue tax exemption certificates, and
   2. (2) Monitor and evaluate the effectiveness of the film production tax exemption.

Authority: Economic Development Article, §6-203, Annotated Code of Maryland

Effective date: December 25, 2000 (27:25 Md. R. 2285)

Regulation .04B amended effective February 6, 2012 (39:2 Md. R. 142)