§ 7-243. Heavy equipment property

MD Tax-Prop Code § 7-243 (2019) (N/A)
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(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.