§ 7-243. Heavy equipment property

Latest version.

(a) "Heavy equipment property" defined. -- In this section, "heavy equipment property" has the meaning stated in § 20-609 of the Local Government Article.

(b) In general. -- 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.

HISTORY: 2010, ch. 337, § 2; 2013, ch. 136.

                    
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