Home/Maryland/Statutes/Article gtp: Tax - Property/Title: 7/§ 7-509
Maryland Statutes

§ 7-509

Maryland·Article gtp Tax - Property·Title 7
(a)In this section, “warehouser” means a person engaged only in the business of warehousing merchandise as a distribution center and that the person does not have any retail or wholesale sales persons.
(b)The governing body of Washington County may exempt the stock in business of a warehouser from the Washington County property tax.

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