Maryland Code — Tax-General + Tax-Property Articles
Md. Code Ann., Tax-Prop. § 7-508
§ 7-508
# (a)
In this section, “manufacturer” means a person who engages in at least 2 of the following processes:
# (1)
applies labor, skill, art, or science to materials;
# (2)
makes changes or modifications in existing material by processes usually considered as manufacturing;
# (3)
develops new forms, qualities, properties, or combinations of materials, or adapts materials to certain uses; or
# (4)
produces from materials a different kind of material with a new use.
# (b)
The governing body of Washington County may exempt the raw materials used in a manufacturing process and manufactured products in the possession of a manufacturer from the Washington County property tax.
Source: view the official text
In this article (40 sections)
- gtp-7-302 · § 7-302
- gtp-7-303 · § 7-303
- gtp-7-304 · § 7-304
- gtp-7-305 · § 7-305
- gtp-7-306 · § 7-306
- gtp-7-307 · § 7-307
- gtp-7-401 · § 7-401
- gtp-7-501 · § 7-501
- gtp-7-502 · § 7-502
- gtp-7-503 · § 7-503
- gtp-7-504.2 · § 7-504.2
- gtp-7-504.3 · § 7-504.3
- gtp-7-504.4 · § 7-504.4
- gtp-7-504 · § 7-504
- gtp-7-505 · § 7-505
- gtp-7-506.1 · § 7-506.1
- gtp-7-506.2 · § 7-506.2
- gtp-7-506.3 · § 7-506.3
- gtp-7-506 · § 7-506
- gtp-7-507 · § 7-507
- gtp-7-508 · § 7-508
- gtp-7-509.1 · § 7-509.1
- gtp-7-509 · § 7-509
- gtp-7-510 · § 7-510
- gtp-7-511.1 · § 7-511.1
- gtp-7-511 · § 7-511
- gtp-7-512 · § 7-512
- gtp-7-513 · § 7-513
- gtp-7-514 · § 7-514
- gtp-7-515 · § 7-515
- gtp-7-516 · § 7-516
- gtp-7-517 · § 7-517
- gtp-7-518 · § 7-518
- gtp-7-519 · § 7-519
- gtp-7-520 · § 7-520
- gtp-7-521 · § 7-521
- gtp-8-101 · § 8-101
- gtp-8-102 · § 8-102
- gtp-8-103 · § 8-103
- gtp-8-104 · § 8-104