2013 Maryland Code
TAX - PROPERTY
§ 9-231 - Foreign trade zones
§9-231.
(a) In this section, “foreign trade zone” means a foreign trade zone or subzone established under federal law.
(b) The governing body of a county or municipal corporation may grant, by law, a property tax credit against the county or municipal property tax imposed on personal property, other than operating personal property of a public utility, if the personal property is located in a foreign trade zone that is within that county or municipal corporation.
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