Maryland Statutes
§ 7-243
(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.
Free access — add to your briefcase to read the full text and ask questions with AI
Maryland § 7-243 — published by Counsel Stack Legal Research, free access to 12M+ legal documents.