# Tax - Property (GTP)

## Title 6.5. State Forest, State Park, and Wildlife Management Area Revenue Equity Program

### Subtitle 3. Miscellaneous

#### Section 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.

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Md. Code Ann., Tax-Prop. (as displayed at mgaleg.maryland.gov, October 16, 2026)