Md. Code, Tax - Property § 7-243

Md. Code, Tax - Property § 7-243
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(a) In this section, “heavy equipment property” has the meaning stated in § 20–609 of the Local Government Article. (b) Heavy equipment property is not subject to the property tax if the property is subject to the gross receipts tax imposed under § 20–609 of the Local Government Article.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp&section=7-243&enactments=falseFetched: 10/17/2026

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