2013 Maryland Code
TAX - PROPERTY
§ 7-244 - Video lottery terminals and associated equipment and table games.
§7-244.
(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.
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.
