Md. Code, Tax - Property § 7-236
This is the official text of Md. Code, Tax - Property § 7-236, part of Maryland’s Code, Tax - Property — governs property taxation.
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§7–236.
Official statutory text
(a) In this section, “clean-burning fuel” has the meaning stated in § 9-101 of the Tax - General Article.
(b) Except as provided in subsection (c) of this section, refueling equipment or machinery used only to dispense clean-burning fuels into motor vehicles is not subject to property tax.
(c) The property tax for refueling equipment or machinery used only to dispense clean-burning fuels into motor vehicles is the applicable tax rate applied to:
(1) 20% of the assessed value in taxable year 1998;
(2) 40% of the assessed value in taxable year 1999;
(3) 60% of the assessed value in taxable year 2000;
(4) 80% of the assessed value in taxable year 2001; and
(5) 100% of the assessed value in taxable year 2002 and each taxable year thereafter.
(b) Except as provided in subsection (c) of this section, refueling equipment or machinery used only to dispense clean-burning fuels into motor vehicles is not subject to property tax.
(c) The property tax for refueling equipment or machinery used only to dispense clean-burning fuels into motor vehicles is the applicable tax rate applied to:
(1) 20% of the assessed value in taxable year 1998;
(2) 40% of the assessed value in taxable year 1999;
(3) 60% of the assessed value in taxable year 2000;
(4) 80% of the assessed value in taxable year 2001; and
(5) 100% of the assessed value in taxable year 2002 and each taxable year thereafter.
Status: in_force · Read it on the official government site
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