War Paint Movie, LLC v. Alabama Film Office, a division of the Alabama Department of Commerce; Ellen McNair, in her official capacity as Secretary of the Department of Commerce; and Meghann Bridgeman, in her official capacity as Manager of the Alabama Film Office

Court of Civil Appeals of Alabama·Decided July 24, 2026·No. CL-2025-0560·Published

Opinion

Rel: July 24, 2026

Notice: This opinion is subject to formal revision before publication in the advance sheets of Southern Reporter. Readers are requested to notify the Reporter of Decisions, Alabama Appellate Courts, 300 Dexter Avenue, Montgomery, Alabama 36104-3741 ((334) 229-0650), of any typographical or other errors, in order that corrections may be made before the opinion is published in Southern Reporter.

ALABAMA COURT OF CIVIL APPEALS SPECIAL TERM, 2026 _________________________

CL-2025-0560 _________________________

War Paint Movie, LLC

v.

Alabama Film Office, a division of the Alabama Department of Commerce; Ellen McNair, in her official capacity as Secretary of the Department of Commerce; and Meghann Bridgeman, in her official capacity as Manager of the Alabama Film Office

Appeal from Montgomery Circuit Court (CV-25-900213)

BOWDEN, Judge.

War Paint Movie, LLC ("War Paint"), appeals from the judgment of

the Montgomery Circuit Court ("the circuit court") dismissing its

complaint against the Alabama Film Office ("the Film Office") -- a CL-2025-0560

division of the Alabama Department of Commerce and, thus, a state

agency -- which was created by the Entertainment Industry Incentive Act

of 2009 ("the Act"), Ala. Code 1975, § 41-7A-40 et seq., to support the

state's film industry; Ellen McNair, in her official capacity as the

Secretary of the Alabama Department of Commerce; and Meghann

Bridgeman, in her official capacity as the Manager of the Film Office. See

Ala. Code 1975, §§ 41-7A-40 to -49.1 War Paint claims that it received

preapproval for financial incentives from the state consisting of tax

rebates and tax exemptions in return for agreeing to produce a movie on

location in the state. It further claims that it spent approximately

$1,800,000 on film-production activity in Alabama. After completing its

film work in Alabama, War Paint filed a claim for reimbursement with

the Film Office, but the claim was denied. War Paint sued the Film

Office, McNair, and Bridgeman, seeking, in essence, to overturn the

denial. The circuit court dismissed War Paint's complaint, and War Paint

1The regulations for administering the Act are located at Ala. Admin. Code (Dep't of Com.), r. 281-3-1-.01 et seq. The administration of the rebate described in § 41-7A-43, Ala. Code 1975, is also governed by the administrative regulations issued by the Alabama Department of Revenue. Ala. Admin Code (Dep't of Com.), r. 281-3-1-.01.

2 CL-2025-0560

filed this appeal. We affirm the circuit court's decision to dismiss War

Paint's complaint.

On or about July 23, 2022, War Paint applied for financial

incentives from the Film Office to produce a movie in Alabama, War

Paint. War Paint describes its film as "a story about the murder of a

Hollywood action star and his identical twin's efforts to find his brother's

killer by taking on his murdered brother's identity."2 War Paint's brief at

8. In its application, War Paint proposed to spend over $3,000,000 on

purchases, wages, and other expenditures in Alabama, which would

result in a potential total financial incentive to War Paint in the amount

2War Paint's application included a slightly more descriptive synopsis of the film:

"WHEN A HOLLYWOOD ACTION STAR MICHAEL TINE (SCOTT ADKINS) IS MURDERED, HIS IDENTICAL TWIN, MARCUS TINE (ALSO SCOTT [ADKINS]) TAKES ON THE LIKENESS OF HIS BROTHER'S MOST FAMOUS CHARACTER, STRIKING FEAR INTO THE HEARTS OF HIS KILLERS BY SEEMING TO RETURN FROM THE DEAD IN HIS QUEST FOR REVENGE. ALL WHILE MICHAEL'S SECRET GIRLFRIEND, ELLIE (JAMIE KING), A POLICE DETECTIVE AND HER PARTNER (NEIL MCDONOUGH) IS ON THE CASE, BOTH TRYING TO SOLVE HIS MURDER AND ALSO WORKING TO ARREST THIS UNKNOWN VIGILANTE."

(Capitalization in original.) 3 CL-2025-0560

of $900,736.90. War Paint also stated in its application that its

production activities in the state would take place from August 24, 2022,

to September 15, 2022. Both War Paint and the Film Office signed the

application.3

The financial incentives contemplated by the approved application

were contingent on actual expenditures and film-production activities

taking place in the state. Additionally, a production company must

submit a final audit to the Film Office within 120 days of the completion

of production activities. Ala. Admin. Code (Dep't of Com.), r. 281-3-1-

.06(7). Failure to timely submit the audit could result in the forfeiture of

financial incentives. Ala. Admin. Code (Dep't of Com.), r. 281-3-1-.06(8).

The Film Office, McNair, and Bridgeman ("the Film Office defendants")

have summarized the procedure and requirements regarding the

potential financial incentives:

"[The Act] authorizes discretionary incentives in the form of conditional tax exemptions from state sales, use, and lodging taxes and rebates of up to 25 percent of qualified production expenditures for approved projects. These incentives are available only to qualified production companies that comply with all statutory and regulatory

3War Paint executed the application on July 23, 2022, and its application was certified by the Film Office on August 8, 2022. 4 CL-2025-0560

requirements. Ala. Code [1975,] § 41-7A-43; Ala. Admin. Code [(Dep't of Com.,] r. 281-3-1-.06.

"To obtain pre-qualification for incentives, an applicant must submit an application to the Film Office for approval. Ala. Admin. Code [(Dep't of Com.),] r. 281-3-1-.04(1). The application requires the applicant to submit production details, including projected schedules and a description of the qualified production. Ala. Admin. Code [(Dep't of Com.),] r. 281-3-1-.04(1)(a).

"After an application is approved, a production company must notify the Film Office in writing of any changes to the information provided. C. 21-26. Upon completion of production activities in Alabama, the production company must submit a final audit within 120 days. Ala. Admin. Code [(Dep't of Com.),] r. 281-3-1-.06(7). Failure to timely submit the audit results in the forfeiture of incentives. Ala. Admin. Code [(Dep't of Com.),] r. 281-3-1-.06(8)."

The Film Office defendants' brief at 12-13.

In a letter dated January 29, 2024, the Film Office informed War

Paint that the Film Office was denying War Paint's financial incentives.

In the letter, the Film Office stated that it had not received a timely

"Final Incentive Audit and Report" and that War Paint's financial

incentives had been forfeited.

War Paint tried over the next several months to persuade the Film

Office to change its mind. However, on December 9, 2024, the Film Office

5 CL-2025-0560

issued what it referred to as its "final response" and declined to award

financial incentives.

On January 8, 2025, War Paint filed a "Notice of Appeal" with the

Alabama Department of Commerce. On February 7, 2025, War Paint

filed a "Petition for Judicial Review and Complaint for Declaratory

Relief" in the Montgomery Circuit Court. In Count One of its complaint,

War Paint sought "Judicial Review under Alabama Code [1975,] § 41-22-

20," essentially asking the circuit court to "reverse" the Film Office's

decision to deny War Paint's financial incentives. In Count Two, War

Paint sought a "Declaratory Judgment under Alabama Code [1975,] § 41-

22-10," asking the circuit court to declare that the Film Office's

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War Paint Movie, LLC v. Alabama Film Office, a division of the Alabama Department of Commerce; Ellen McNair, in her official capacity as Secretary of the Department of Commerce; and Meghann Bridgeman, in her official capacity as Manager of the Alabama Film Office, (Ala. Ct. App. 2026).

War Paint Movie, LLC v. Alabama Film Office, a division of the Alabama Department of Commerce; Ellen McNair, in her official capacity as Secretary of the Department of Commerce; and Meghann Bridgeman, in her official capacity as Manager of the Alabama Film Office (War Paint Movie, LLC v. Alabama Film Office, a division of the Alabama Department of Commerce; Ellen McNair, in her official capacity as Secretary of the Department of Commerce; and Meghann Bridgeman, in her official capacity as Manager of the Alabama Film Office) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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