Md. Code, Tax - Property § 7-301
Md. Code, Tax - Property § 7-301
in effectAll personal property is exempt from the State property tax.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp§ion=7-301&enactments=falseFetched: 10/17/2026
