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Maryland Code, Tax-Property § 7-243

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(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.

Cite this article: - Maryland Code, Tax-Property § 7-243 - last updated December 31, 2021 |

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