§ 7-225. Personal property used in manufacturing
West's Annotated Code of MarylandTax-Property
MD Code, Tax - Property, § 7-225
§ 7-225. Personal property used in manufacturing
(a) Except as provided in § 7-109 of this title and in subsection (b) of this section, if used in manufacturing, the following personal property, however operated and whether or not in use, is not subject to property tax:
(b) Except as provided by § 7-108 of this title, the personal property listed in subsection (a) of this section is subject to a county property tax on:
(c) Property does not qualify for the exemption under this section if the property is used primarily in administration, management, sales, storage, shipping, receiving, or any other nonmanufacturing activity.
Credits
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1988, c. 6, § 1; Acts 1995, c. 3, § 1, eff. March 7, 1995; Acts 1996, c. 174, § 1, eff. July 1, 1996; Acts 1998, c. 14, § 1, eff. Oct. 1, 1998; Acts 2000, c. 492, § 2, eff. June 1, 2000; Acts 2000, c. 493, § 2, eff. June 1, 2000.
Formerly Art. 81, § 9A.
MD Code, Tax - Property, § 7-225, MD TAX PROPERTY § 7-225
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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