Film production project denied tax credit due to incomplete and untimely applications

A film production project set in Georgia appealed the denial of a film-tax credit certification. Because the production’s initial two applications were incomplete—in that they did not provide sufficient proof that the project was “fully funded”—and the third application was submitted in an untimely manner, the Court affirmed the Department of Economic Development’s denial of the tax credit.

Update as of 10/11/2023:  Upheld on judicial review by the Superior Court of Fulton County.  Click on the link above to view the superior court’s order.