Maryland Code — Tax-General + Tax-Property Articles
Md. Code Ann., Tax-Prop. § 7-236
§ 7-236
# (a)
In this section, “clean-burning fuel” has the meaning stated in § 9-101 of the Tax - General Article.
# (b)
Except as provided in subsection (c) of this section, refueling equipment or machinery used only to dispense clean-burning fuels into motor vehicles is not subject to property tax.
# (c)
The property tax for refueling equipment or machinery used only to dispense clean-burning fuels into motor vehicles is the applicable tax rate applied to:
# (1)
20% of the assessed value in taxable year 1998;
# (2)
40% of the assessed value in taxable year 1999;
# (3)
60% of the assessed value in taxable year 2000;
# (4)
80% of the assessed value in taxable year 2001; and
# (5)
100% of the assessed value in taxable year 2002 and each taxable year thereafter.
Source: view the official text
In this article (40 sections)
- gtp-7-216 · § 7-216
- gtp-7-217 · § 7-217
- gtp-7-218 · § 7-218
- gtp-7-219 · § 7-219
- gtp-7-220 · § 7-220
- gtp-7-221.1 · § 7-221.1
- gtp-7-221 · § 7-221
- gtp-7-222 · § 7-222
- gtp-7-223 · § 7-223
- gtp-7-224 · § 7-224
- gtp-7-225 · § 7-225
- gtp-7-226 · § 7-226
- gtp-7-227 · § 7-227
- gtp-7-229 · § 7-229
- gtp-7-230 · § 7-230
- gtp-7-231 · § 7-231
- gtp-7-232 · § 7-232
- gtp-7-233 · § 7-233
- gtp-7-234 · § 7-234
- gtp-7-235 · § 7-235
- gtp-7-236 · § 7-236
- gtp-7-237 · § 7-237
- gtp-7-238 · § 7-238
- gtp-7-239 · § 7-239
- gtp-7-240 · § 7-240
- gtp-7-241 · § 7-241
- gtp-7-242 · § 7-242
- gtp-7-243 · § 7-243
- gtp-7-244 · § 7-244
- gtp-7-245 · § 7-245
- gtp-7-246 · § 7-246
- gtp-7-247 · § 7-247
- gtp-7-248 · § 7-248
- gtp-7-249 · § 7-249
- gtp-7-250 · § 7-250
- gtp-7-301 · § 7-301
- gtp-7-302 · § 7-302
- gtp-7-303 · § 7-303
- gtp-7-304 · § 7-304
- gtp-7-305 · § 7-305