<?xml version='1.0' encoding='utf-8'?>
<section article="gec" article_name="Economic Development" number="6-202" title_number="6" title_name="Economic Development Tax Incentives" subtitle_number="2" subtitle_name="Film Production Activity Tax Exemption">
  <text>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.</text>
</section>
