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<regulation prefix="Regulation" num=".03" citation="COMAR 24.05.25.03" title_num="24" subtitle_num="05" chapter_num="25" heading="Definitions.">
  <paragraph num="A.">
    <text>In this chapter, the following terms have the meanings indicated.</text>
  </paragraph>
  <paragraph num="B.">
    <text>Terms Defined.</text>
    <paragraph num="(1)">
      <text>“Act” means Economic Development Article, Title 6, Subtitle 2, and Tax-General Article, §11-226, Annotated Code of Maryland.</text>
    </paragraph>
    <paragraph num="(2)">
      <text>“Comptroller” means Comptroller of the Treasury, State of Maryland.</text>
    </paragraph>
    <paragraph num="(3)">
      <text>“Department” means the Department of Commerce.</text>
    </paragraph>
    <paragraph num="(4)">
      <text>“Film producer” means an individual with sufficient recognized professional, artistic, or educational credentials to successfully undertake the business or artistic responsibilities of organizing and supervising the production of film production activity as defined in §B(5) of this regulation, or both.</text>
    </paragraph>
    <paragraph num="(5)">
      <text>Film Production Activity.</text>
      <paragraph num="(a)">
        <text>“Film production activity” means the production or post-production of film or video projects including feature films, television projects, commercials, corporate films, infomercials, music videos, or other projects for which the producer or production company will be compensated, and which are intended for nationwide commercial distribution.</text>
      </paragraph>
      <paragraph num="(b)">
        <text>“Film production activity” includes the production or post-production of digital, animation, and multimedia projects.</text>
      </paragraph>
      <paragraph num="(c)">
        <text>“Film production activity” does not include:</text>
        <paragraph num="(i)">
          <text>Production or post-production of student films or noncommercial personal videos;</text>
        </paragraph>
        <paragraph num="(ii)">
          <text>Any activity not necessary to and not undertaken directly and exclusively for the making of a master film, tape, or image; or</text>
        </paragraph>
        <paragraph num="(iii)">
          <text>Production or post-production of projects the sale, display, exhibition, distribution, advertising, receipt or possession of which, in the State, would violate the provisions of any State or federal law, including but not limited to Criminal Law Article, Title 11, Subtitles 1 and 2, Annotated Code of Maryland.</text>
        </paragraph>
      </paragraph>
    </paragraph>
    <paragraph num="(6)">
      <text>“Film production company” means a corporation, business trust, partnership, limited liability company, association, two or more persons having a joint or common interest, or any other legal entity with a currently valid federal tax ID number, that employs or includes one or more individuals who meet the qualifications for a film producer set forth in §B(4) of this regulation, and whose goal is to engage in film production activity.</text>
    </paragraph>
    <paragraph num="(7)">
      <text>“Maryland Film Office” means the Maryland Film Office, a unit of the Department of Commerce's Division of Tourism, Film, and the Arts.</text>
    </paragraph>
    <paragraph num="(8)">
      <text>Nationwide Commercial Distribution.</text>
      <paragraph num="(a)">
        <text>“Nationwide commercial distribution” means intended for commercial distribution extending primarily beyond Maryland's local or regional (Maryland, Virginia, and the District of Columbia) market.</text>
      </paragraph>
      <paragraph num="(b)">
        <text>“Nationwide commercial distribution” does not include:</text>
        <paragraph num="(i)">
          <text>Distribution primarily via Internet transmission; or</text>
        </paragraph>
        <paragraph num="(ii)">
          <text>Live coverage of an event, including but not limited to news, sporting events, and concerts.</text>
        </paragraph>
      </paragraph>
    </paragraph>
    <paragraph num="(9)">
      <text>“Secretary” means the:</text>
      <paragraph num="(a)">
        <text>Secretary of Commerce; or</text>
      </paragraph>
      <paragraph num="(b)">
        <text>Secretary's designee.</text>
      </paragraph>
    </paragraph>
  </paragraph>
</regulation>