Maryland Department of Business and Economic Development Section 5-1804

      (a)      To qualify for the rebate provided under this subtitle, a film production employer must notify the Department of its intent to seek the rebate before commencing the film production activity.

      (b)      To apply for the rebate, the film production employer shall submit the following to the Secretary:

            (1)      A description of the anticipated film production activity, including its projected total budget with estimated number of employees and total wages, and anticipated dates for carrying out the major elements of the film production activity; and

            (2)      Any other information related to the film production activity and the employer seeking the rebate that the Secretary requires.

      (c)      The Secretary may require any information required under this section to be verified by an independent auditor selected and paid by the employer seeking the rebate certification and approved by the Secretary.

      (d)      As a condition to applying for and receiving the rebate, the qualified film production employer shall enter into a grant agreement with the Department in form and substance satisfactory to the Department.