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Maryland Code, Tax-Property § 7-244

Current as of January 01, 2025 | Updated by Findlaw Staff

(a)(1) In this section the following words have the meanings indicated.

(2) “Associated equipment” has the meaning stated in § 9-1A-01 of the State Government Article.

(3) “Table games” has the meaning stated in § 9-1A-01 of the State Government Article.

(4) “Video lottery operation license” has the meaning stated in § 9-1A-01 of the State Government Article.

(5) “Video lottery terminal” has the meaning stated in § 9-1A-01 of the State Government Article.

(b) Video lottery terminals and any associated equipment or software leased by the State Lottery and Gaming Control Commission as provided in § 9-1A-21 of the State Government Article are not subject to property tax.

(c) An interest of a person in video lottery terminals and any associated equipment or software owned by the State Lottery and Gaming Control Commission as provided in § 9-1A-21 of the State Government Article is not subject to property tax.

(d) Video lottery terminals, any associated equipment and software, and table games owned or leased by a holder of a video lottery operation license are not subject to property tax.

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Cite this article: FindLaw.com - Maryland Code, Tax-Property § 7-244 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-property/md-code-tax-property-sect-7-244/

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