§ 7-236. Certain refueling equipment or machinery
West's Annotated Code of MarylandTax-Property
MD Code, Tax - Property, § 7-236
§ 7-236. Certain refueling equipment or machinery
(a) In this section, “clean-burning fuel” has the meaning stated in § 9-101 of the Tax--General Article.
(b) Except as provided in subsection (c) of this section, refueling equipment or machinery used only to dispense clean-burning fuels into motor vehicles is not subject to property tax.
(c) The property tax for refueling equipment or machinery used only to dispense clean-burning fuels into motor vehicles is the applicable tax rate applied to:
Credits
Added by Acts 1993, c. 269.
MD Code, Tax - Property, § 7-236, MD TAX PROPERTY § 7-236
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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