# COMAR Title 24 — Department of Commerce

## Subtitle 05 — Economic Development

### Chapter 25 — Film Production Tax Exemption

#### Regulation .01 Purpose.

*COMAR 24.05.25.01*

This chapter describes the:

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

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

  (1) Issue tax exemption certificates, and

  (2) Monitor and evaluate the effectiveness of the film production tax exemption.