Certification of eligibility for the sales and use tax exemption for film production activities is administered by the Department of Commerce. The Comptroller of the Treasury shall administer the 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)