2013 Maryland Code
TAX - PROPERTY
§ 7-243 - Heavy equipment property [Effective until October 1, 2013].
§7-243.
(a) In this section, “heavy equipment property” has the meaning stated in Article 24, § 9-609 of the Code.
(b) Heavy equipment property is not subject to the property tax if the property is subject to the gross receipts tax imposed under Article 24, § 9-609 of the Code.
§ 7-243 - Heavy equipment property [Effective October 1, 2013].
(a) "Heavy equipment property" defined. -- In this section, "heavy equipment property" has the meaning stated in § 20-609 of the Local Government Article.
(b) In general. -- 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.
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