# Tax - Property (GTP)

## Title 6. Taxable Property; Imposition of Tax; Setting Tax Rates

### Subtitle 1. Taxable Property

#### Section 6-104

Except as otherwise provided in Sec.Sec. 7-222, 7-226, and 7-226.1 of this article, any stock in business of a person who engages in a manufacturing or commercial business in the State is subject to property tax.

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