§ 4-401. Definitions.
(a) In general.- In this subtitle the following words have the meanings indicated.
Revisor's Note.
This subsection formerly was Art. 83A, § 5-1801(a).
No changes are made.
(b) Film production activity.-
(1) "Film production activity" means the production of a film or video project that is intended for nationwide commercial distribution.
(2) "Film production activity" includes the production of:
(i) a feature film;
(ii) a television project;
(iii) a commercial;
(iv) a corporate film;
(v) an infomercial;
(vi) a music video;
(vii) a digital project;
(viii) an animation project; and
(ix) a multimedia project.
(3) "Film production activity" does not include:
(i) production of a:
1. student film;
2. noncommercial personal video;
3. sports broadcast;
4. broadcast of a live event; or
5. talk show; or
(ii) any activity not necessary to and undertaken directly and exclusively for the making of a master film, tape, or image.
Revisor's Note.
This subsection is new language derived without substantive change from former Art. 83A, § 5-1801(b)(2), (3), and, as it related to the nature of the film production activity, (1).
(c) Fund.- "Fund" means the Film Production Rebate Fund established under § 4-405 of this subtitle.
Revisor's Note.
This subsection is new language derived without substantive change from former Art. 83A, § 5-1801(c).
(d) Qualified film production entity.- "Qualified film production entity" means an entity that:
(1) is carrying out a film production activity; and
(2) the Secretary determines to be eligible for the rebate provided under this subtitle in accordance with § 4-403 of this subtitle.
Revisor's Note.
This subsection is new language derived without substantive change from former Art. 83A, § 5-1801(d).
Defined Terms.
"Film production activity" § 4-401
"Secretary" § 1-101
(e) Total direct costs.-
(1) "Total direct costs", with respect to a film production activity, means the total costs incurred in the State that are necessary to carry out the film production activity.
(2) "Total direct costs" includes costs incurred for:
(i) employee wages and benefits;
(ii) fees for services;
(iii) acquiring or leasing property; and
(iv) any other expense necessary to carry out a film production activity.
Revisor's Note.
This subsection is new language derived without substantive change from former Art. 83A, § 5-1801(e).
In paragraph (2)(iii) of this subsection, the former reference to "real property or tangible or intangible personal" property is deleted as included in the comprehensive reference to "property".
Defined Terms.
"Film production activity" § 4-401
"State" § 1-101
[An. Code 1957, art. 83A, § 5-1801(a), (b)(1)-(3), (c)-(e); 2008, ch. 306, § 2.]