Heavy equipment property

Checkout our iOS App for a better way to browser and research.

    (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.


Download our app to see the most-to-date content.