§ 6.5-301
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/md/tax-property/6-5-301A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§6.5–301.
(a)In this section, “local tax” means a tax imposed by a county or municipal corporation.
(b)This title may not be construed to prohibit the application of or collection of a local tax on the extraction of natural resources.