Unannotated Code of Maryland (Last Updated: May 16, 2014) |
ECONOMIC DEVELOPMENT |
DIVISION I. DEPARTMENT OF BUSINESS AND ECONOMIC DEVELOPMENT |
TITLE 6. ECONOMIC DEVELOPMENT TAX INCENTIVES |
SUBTITLE 2. FILM PRODUCTION ACTIVITY TAX EXEMPTION |
§ 6-202. Eligibility and certification
Latest version.
-
To receive the tax exemption provided under § 11-227 of the Tax - General Article for a film production activity, a film producer or a film production company shall first have a certification of eligibility for the tax exemption from the Department.