§ 6-202. Eligibility and certification.
To receive the tax exemption provided under § 11-227 of the Tax - General Article for a film production activity, a film producer or a film production company shall first have a certification of eligibility for the tax exemption from the Department.
[An. Code 1957, art. 83A, § 4-501(b); 2008, ch. 306, § 2.]
§ 6-202. Eligibility and certification.
To receive the tax exemption provided under § 11-227 of the Tax - General Article for a film production activity, a film producer or a film production company shall first have a certification of eligibility for the tax exemption from the Department.
[An. Code 1957, art. 83A, § 4-501(b); 2008, ch. 306, § 2.]
§ 6-202. Eligibility and certification.
To receive the tax exemption provided under § 11-227 of the Tax - General Article for a film production activity, a film producer or a film production company shall first have a certification of eligibility for the tax exemption from the Department.
[An. Code 1957, art. 83A, § 4-501(b); 2008, ch. 306, § 2.]
