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§ 9-231. Foreign trade zone

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, § 9-231
§ 9-231. Foreign trade zone
Currentness
“Foreign trade zone” defined
(a) In this section, “foreign trade zone” means a foreign trade zone or subzone established under federal law.
In general
(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.

Credits

Added by Acts 1998, c. 613, § 1, eff. Oct. 1, 1998.
MD Code, Tax - Property, § 9-231, MD TAX PROPERTY § 9-231
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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