Md. Code Regs. 24.05.25.03

Current through Register Vol. 51, No. 24, December 2, 2024

Section 24.05.25.03 - Definitions

A. In this chapter, the following terms have the meanings indicated.

B. Terms Defined.

(1) "Act" means Economic Development Article, Title 6, Subtitle 2, and Tax-General Article, §11-226, Annotated Code of Maryland.

(2) "Comptroller" means Comptroller of the Treasury, State of Maryland.

(3) "Department" means the Department of Business and Economic Development.

(4) "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.

(5) Film Production Activity.

(a) "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.

(b) "Film production activity" includes the production or post-production of digital, animation, and multimedia projects.

(c) "Film production activity" does not include:

(i) Production or post-production of student films or noncommercial personal videos;

(ii) Any activity not necessary to and not undertaken directly and exclusively for the making of a master film, tape, or image; or

(iii) 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.

(6) "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.

(7) "Maryland Film Office" means the Maryland Film Office, a unit of the Department of Business and Economic Development's Division of Tourism, Film, and the Arts.

(8) Nationwide Commercial Distribution.

(a) "Nationwide commercial distribution" means intended for commercial distribution extending primarily beyond Maryland's local or regional (Maryland, Virginia, and the District of Columbia) market.

(b) "Nationwide commercial distribution" does not include:

(i) Distribution primarily via Internet transmission; or

(ii) Live coverage of an event, including but not limited to news, sporting events, and concerts.

(9) "Secretary" means the:

(a) Secretary of Business and Economic Development; or

(b) Secretary's designee.

Md. Code Regs. 24.05.25.03