Maryland Statutes
Subtitle 1 - Taxable Property
Section 6-104 - Stock in Business of Manufacturing or Commercial Business

Except as otherwise provided in §§ 7-222 and 7-226 of this article, any stock in business of a person who engages in a manufacturing or commercial business in the State is subject to property tax.

<< Previous

Structure Maryland Statutes

Maryland Statutes

Tax - Property

Title 6 - Taxable Property; Imposition of Tax; Setting Tax Rates

Subtitle 1 - Taxable Property

Section 6-101 - Property Subject to Tax

Section 6-102 - Tax on Leasehold Interests

Section 6-103 - Operating Property of Railroads or Public Utilities

Section 6-104 - Stock in Business of Manufacturing or Commercial Business