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2013 Maryland Code
TAX - PROPERTY
§ 7-231 - Personal property -- Vessels


MD Tax-Prop Code § 7-231 (2013) What's This?

§7-231.

(a) As used in this section, “vessel” includes a ship, boat, or watercraft.

(b) A vessel is not subject to valuation or to property tax if the vessel is:

(1) not more than 100 feet in length; or

(2) regularly used in whole or in part in commerce outside the State.

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