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§ 7-244. Video lottery terminals and associated equipment and table games.

MD Tax-Prop Code § 7-244 (2019) (N/A)
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(a)    (1)    In this section the following words have the meanings indicated.

(2)    “Associated equipment” has the meaning stated in § 9–1A–01 of the State Government Article.

(3)    “Table games” has the meaning stated in § 9–1A–01 of the State Government Article.

(4)    “Video lottery operation license” has the meaning stated in § 9–1A–01 of the State Government Article.

(5)    “Video lottery terminal” has the meaning stated in § 9–1A–01 of the State Government Article.

(b)    Video lottery terminals and any associated equipment or software leased by the State Lottery and Gaming Control Commission as provided in § 9–1A–21 of the State Government Article are not subject to property tax.

(c)    An interest of a person in video lottery terminals and any associated equipment or software owned by the State Lottery and Gaming Control Commission as provided in § 9–1A–21 of the State Government Article is not subject to property tax.

(d)    Video lottery terminals, any associated equipment and software, and table games owned or leased by a holder of a video lottery operation license are not subject to property tax.

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