Film tax credit applicant bears the burden of proof

Topic: Film & TV, Decided by Judge Malihi 
Docket Number: 2123699 , Decision Date: 2021-07-28 
Attachment: Click here to download the decision. 

In a case involving the Georgia Department of Economic Development’s denial of an application for a film tax credit, Judge Malihi found that the applicant had the burden of proving it met all prerequisites to receive the credit. Currently on appeal before Fulton County Superior [..] Read More..

Tax credit certification application denied because of failure to prove film company’s role in the production.

Topic: Film & TV, Decided by Judge Walker 
Docket Number: 1411896 , Decision Date: 2013-12-18 
Attachment: Click here to download the decision. 

Judge Walker upheld the decision of the Georgia Film, Music & Digital Entertainment Division of the Georgia Department of Economic Development to deny Petitioner’s application for a Tax Credit Certification for the production “Black in America.”  Petitioner failed to establish that it produced, co-produced, or [..] Read More..

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