Maryland Statutes
§ 8-107
Maryland § 8-107
This text of Maryland § 8-107 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 § 8-107 (2026).
Text
(a)Except as provided under § 8-110 of this subtitle, the value of personal property shall be its value on the date of finality.
(b)In valuing any personal property acquired by purchase, lease purchase, or other similar agreement for transfer of title to the personal property after a period of its use, the Department shall consider any sum that is paid to acquire the personal property.
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Bluebook (online)
Maryland § 8-107, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtp/8-107.