Md. Code, Tax - Property § 6.5-301
Md. Code, Tax - Property § 6.5-301
in effect§6.5–301.
(a) In this section, “local tax” means a tax imposed by a county or municipal corporation.
(b) This title may not be construed to prohibit the application of or collection of a local tax on the extraction of natural resources.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp§ion=6.5-301&enactments=falseFetched: 10/17/2026
