Maryland Statutes
§ 11-246
Maryland § 11-246
This text of Maryland § 11-246 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Md. Code Ann., Tax - General § 11-246 (2026).
Text
(a)(1) In this section the following words have the meanings indicated.
(2)“Emerging technology development area” means the University of Maryland’s Discovery District located in Prince George’s County.
(3)“Qualified company” means a company that contracts with the University of Maryland’s Applied Research Laboratory for Intelligence and Security to develop systems and technologies to advance the use of quantum computers.
(b)The sales and use tax imposed on a taxable service described under § 11–101(m)(14) or (15) of this title does not apply to a sale:
(1)to a qualified company located in an emerging technology development area made in connection with the work of the company; or
(2)by a qualified company located in an eme
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Nearby Sections
15
§ 11-101
§ 11-101§ 11-102
§ 11-102§ 11-103
§ 11-103§ 11-104
§ 11-104§ 11-105
§ 11-105§ 11-106
§ 11-106§ 11-108
§ 11-108§ 11-109
§ 11-109§ 11-1A-01
§ 11-1A-01§ 11-1A-02
§ 11-1A-02§ 11-1A-03
§ 11-1A-03§ 11-1A-04
§ 11-1A-04§ 11-1A-05
§ 11-1A-05§ 11-1A-06
§ 11-1A-06§ 11-201
§ 11-201Cite This Page — Counsel Stack
Bluebook (online)
Maryland § 11-246, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtg/11-246.