§ 7–243
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 7-243 (2026)
Title 7. Property Tax Exemptions
Subtitle 2. General Property Tax Exemptions
§ 7–243LinkCopy Citation
(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.