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§ 9-227. Computer software

West's Annotated Code of MarylandTax-Property

West's Annotated Code of Maryland
Tax-Property
Title 9. Property Tax Credits and Property Tax Relief
Subtitle 2. Statewide Optional
MD Code, Tax - Property, § 9-227
§ 9-227. Computer software
Currentness
In general
(a)(1) Except as provided in paragraph (2) of this subsection, the governing body of a county or municipal corporation may grant, by law, a property tax credit for up to 100% of the county or municipal property tax imposed on business personal property that is computer software.
(2) A credit against the county or municipal property tax may not be granted for personal property already exempt from taxation under § 7-238(b) of this article.
Eligibility and application
(b) The governing body of a county or municipal corporation may adopt procedures to determine the amount and the conditions of eligibility and method of application of the property tax credit.

Credits

Added by Acts 1996, c. 155, § 1, eff. June 1, 1996; Acts 1996, c. 156, § 1, eff. June 1, 1996. Amended by Acts 1997, c. 14, § 1, eff. April 8, 1997.
MD Code, Tax - Property, § 9-227, MD TAX PROPERTY § 9-227
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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