Maryland Statutes
§ 7-231
Maryland § 7-231
This text of Maryland § 7-231 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 - Property § 7-231 (2026).
Text
(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.
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Bluebook (online)
Maryland § 7-231, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtp/7-231.