# COMAR Title 18 — Department of Assessments and Taxation

## Subtitle 03 — Personal Property Assessments

### Chapter 05 — Manufacturing Processes

#### Regulation .01 General.

*COMAR 18.03.05.01*

Under Tax-Property Article, §§7-108, 7-109, and 7-225, Annotated Code of Maryland, counties and municipalities are authorized to exempt from local taxation personal property used in a manufacturing process. There are three general activities that encompass the overall manufacturing process, each of which qualifies for the exemption. Each activity may exist without the others being present. These activities are research, development, and manufacturing.