§ 7-243
50 words·~1 min read·
/md/tax-property/7-243A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§7–243.
(a)In this section, “heavy equipment property” has the meaning stated in § 20–609 of the Local Government Article.
(b)Heavy equipment property is not subject to the property tax if the property is subject to the gross receipts tax imposed under § 20–609 of the Local Government Article.