§ 6–112
Statutes in effect as of October 1, 2026.
Md. Code Ann., Ins. § 6-112 (2026)
Title 6. Taxes and Fees
Subtitle 1. Taxes
§ 6–112LinkCopy Citation
(a)
Except for a property tax, a county or municipal corporation of the State may not impose a tax on a person subject to taxation under this subtitle.
(b)
This section does not exempt shares of stock of a domestic corporation from the property tax and assessment merely because the shares are owned by a person subject to taxation under this subtitle.