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§ 11-212. Wood products or diesel fuel for mine use

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 11. Sales and Use Tax (Refs & Annos)
Subtitle 2. Exemptions (Refs & Annos)
MD Code, Tax - General, § 11-212
§ 11-212. Wood products or diesel fuel for mine use
Currentness
The sales and use tax does not apply to a sale of:
(1) fabrication, processing, or service, by a sawmill, of wood products for mine use in which the miner retains title; or
(2) diesel fuel for use in reclamation of land that has been mined for coal by strip or open-pit mining.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.
Formerly Art. 81, §§ 326, 375.
MD Code, Tax - General, § 11-212, MD TAX GENERAL § 11-212
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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