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(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.
Structure Maryland Statutes
Maryland Statutes
Tax - Property
Title 6.5 - State Forest, State Park, and Wildlife Management Area Revenue Equity Program
Subtitle 3 - Miscellaneous
Section 6.5-301 - Local Taxes