Md. Code, Tax - Property § 7-231

Md. Code, Tax - Property § 7-231
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(a) As used in this section, “vessel” includes a ship, boat, or watercraft. (b) A vessel is not subject to valuation or to property tax if the vessel is: (1) not more than 100 feet in length; or (2) regularly used in whole or in part in commerce outside the State.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp&section=7-231&enactments=falseFetched: 10/17/2026

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