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§ 9-241. Businesses providing computers to employees for home use

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, § 9-241
§ 9-241. Businesses providing computers to employees for home use
Currentness
In general
(a) The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on personal property, other than operating personal property of a public utility, of a business that provides computers to its employees for their use at home.
Amount, duration, and qualification for tax credit
(b) A county or municipal corporation may provide, by law, for:
(1) the amount of a property tax credit under this section;
(2) the duration of a property tax credit under this section;
(3) the criteria and qualifications necessary to receive the credit; and
(4) any other provision necessary to carry out this section.

Credits

Added by Acts 2002, c. 460, § 1, eff. June 1, 2002.
MD Code, Tax - Property, § 9-241, MD TAX PROPERTY § 9-241
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.
End of Document