§ 8-201
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/md/tax-property/8-201A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§8–201.
The Department shall assess:
(1)operating property of a railroad or a public utility;
(2)business tangible personal property that is subject to property tax; and
(3)distilled spirits, as set forth in § 8-112 of this title.