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 Court.


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