§ 7-221. Institutions subject to franchise taxes
West's Annotated Code of MarylandTax-Property
MD Code, Tax - Property, § 7-221
§ 7-221. Institutions subject to franchise taxes
(a) Personal property is not subject to valuation or to property tax, if the personal property is owned by:
Credits
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1992, c. 22, § 1; Acts 1995, c. 127, § 3, eff. July 1, 1995; Acts 2000, c. 225, § 2, eff. Jan. 1, 2001.
Formerly Art. 81, § 9A.
MD Code, Tax - Property, § 7-221, MD TAX PROPERTY § 7-221
Current through legislation effective through April 25, 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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