§ 7-238. Computer software
West's Annotated Code of MarylandTax-Property
MD Code, Tax - Property, § 7-238
§ 7-238. Computer software
(b) Except as provided in subsections (c) and (d) of this section, computer software and any documentation related to the computer software are not subject to valuation or property tax.
(c) The exemption under this section does not apply to computer software or its related documentation if:
Credits
Added by Acts 1996, c. 155, § 1, eff. June 1, 1996. Amended by Acts 1996, c. 156, § 1, eff. June 1, 1996.
MD Code, Tax - Property, § 7-238, MD TAX PROPERTY § 7-238
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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