<?xml version='1.0' encoding='utf-8'?>
<regulation prefix="Regulation" num=".01" citation="COMAR 24.05.25.01" title_num="24" subtitle_num="05" chapter_num="25" heading="Purpose.">
  <text>This chapter describes the:</text>
  <paragraph num="A.">
    <text>Requirements for a film producer or film production company to receive a certificate of eligibility for the film production activity tax exemption; and</text>
  </paragraph>
  <paragraph num="B.">
    <text>Procedures that will be used by the Department of Commerce to:</text>
    <paragraph num="(1)">
      <text>Issue tax exemption certificates, and</text>
    </paragraph>
    <paragraph num="(2)">
      <text>Monitor and evaluate the effectiveness of the film production tax exemption.</text>
    </paragraph>
  </paragraph>
</regulation>