Maryland Code, Tax-Property § 7-243
Current as of December 31, 2021 | Updated by FindLaw Staff
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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: FindLaw.com - Maryland Code, Tax-Property § 7-243 - last updated December 31, 2021 | https://codes.findlaw.com/md/tax-property/md-code-tax-property-sect-7-243/
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