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Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Prop. § 7-243

§ 7-243

Official textmgaleg.maryland.gov

# (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.

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In this article (40 sections)
  1. gtp-7-222 · § 7-222
  2. gtp-7-223 · § 7-223
  3. gtp-7-224 · § 7-224
  4. gtp-7-225 · § 7-225
  5. gtp-7-226 · § 7-226
  6. gtp-7-227 · § 7-227
  7. gtp-7-229 · § 7-229
  8. gtp-7-230 · § 7-230
  9. gtp-7-231 · § 7-231
  10. gtp-7-232 · § 7-232
  11. gtp-7-233 · § 7-233
  12. gtp-7-234 · § 7-234
  13. gtp-7-235 · § 7-235
  14. gtp-7-236 · § 7-236
  15. gtp-7-237 · § 7-237
  16. gtp-7-238 · § 7-238
  17. gtp-7-239 · § 7-239
  18. gtp-7-240 · § 7-240
  19. gtp-7-241 · § 7-241
  20. gtp-7-242 · § 7-242
  21. gtp-7-243 · § 7-243
  22. gtp-7-244 · § 7-244
  23. gtp-7-245 · § 7-245
  24. gtp-7-246 · § 7-246
  25. gtp-7-247 · § 7-247
  26. gtp-7-248 · § 7-248
  27. gtp-7-249 · § 7-249
  28. gtp-7-250 · § 7-250
  29. gtp-7-301 · § 7-301
  30. gtp-7-302 · § 7-302
  31. gtp-7-303 · § 7-303
  32. gtp-7-304 · § 7-304
  33. gtp-7-305 · § 7-305
  34. gtp-7-306 · § 7-306
  35. gtp-7-307 · § 7-307
  36. gtp-7-401 · § 7-401
  37. gtp-7-501 · § 7-501
  38. gtp-7-502 · § 7-502
  39. gtp-7-503 · § 7-503
  40. gtp-7-504.2 · § 7-504.2
Full table of contents →