2013 Maryland Code
TAX - PROPERTY
§ 7-236 - Refueling equipment or machinery
§7-236.
(a) In this section, “clean-burning fuel” has the meaning stated in § 9-101 of the Tax - General Article.
(b) Except as provided in subsection (c) of this section, refueling equipment or machinery used only to dispense clean-burning fuels into motor vehicles is not subject to property tax.
(c) The property tax for refueling equipment or machinery used only to dispense clean-burning fuels into motor vehicles is the applicable tax rate applied to:
(1) 20% of the assessed value in taxable year 1998;
(2) 40% of the assessed value in taxable year 1999;
(3) 60% of the assessed value in taxable year 2000;
(4) 80% of the assessed value in taxable year 2001; and
(5) 100% of the assessed value in taxable year 2002 and each taxable year thereafter.
Disclaimer: These codes may not be the most recent version. Maryland may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
