Maryland Code, Tax-Property § 7-231
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(a) As used in this section, “vessel” includes a ship, boat, or watercraft.
(b) A vessel is not subject to valuation or to property tax if the vessel is:
(1) not more than 100 feet in length; or
(2) regularly used in whole or in part in commerce outside the State.
Cite this article: FindLaw.com - Maryland Code, Tax-Property § 7-231 - last updated December 31, 2021 | https://codes.findlaw.com/md/tax-property/md-code-tax-property-sect-7-231/
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