# COMAR Title 24 — Department of Commerce

## Subtitle 05 — Economic Development

### Chapter 25 — Film Production Tax Exemption

#### Regulation .02 Scope and Administration.

*COMAR 24.05.25.02*

Certification of eligibility for the sales and use tax exemption for film production activities is administered by the Department of Commerce. The Comptroller of the Treasury shall administer the tax exemption.