# Economic Development (GEC)

## Title 6. Economic Development Tax Incentives

### Subtitle 2. Film Production Activity Tax Exemption

#### Section 6-203

The Department and the Comptroller jointly shall adopt regulations defining a film production activity, tangible personal property, and taxable services used directly in connection with a film production activity under Sec. 11-227 of the Tax - General Article.

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Md. Code Ann., Econ. Dev. (as displayed at mgaleg.maryland.gov, October 16, 2026)