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Md. Code, Tax-Prop. § 9-231

Md. Code, Tax-Prop. § 9-231

Maryland · Maryland Code, Tax - Property · Status: effective

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Md. Code, Tax-Prop. § 9-231, Maryland, version 1 as recorded 2026-09-29, yourstate.us, https://yourstate.us/provision/1790789
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(a) In this section, “foreign trade zone” means a foreign trade zone or subzone established under federal law. (b) The governing body of a county or municipal corporation may grant, by law, a property tax credit against the county or municipal property tax imposed on personal property, other than operating personal property of a public utility, if the personal property is located in a foreign trade zone that is within that county or municipal corporation.