There is a newer version of the Maryland Code
2013 Maryland Code
TAX - PROPERTY
§ 7-226 - Personal property -- Raw materials and products property
MD Tax-Prop Code § 7-226 (2013) What's This?
§7-226.
Except as provided in § 7-109 of this title, raw materials and manufactured products in the possession of a manufacturer are not subject to property tax.
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