Maryland · Through 2026-01-01

Md. Code, Tax - Property § 7–244

(a) (1) In this section the following words have the meanings indicated.
(2) “Associated equipment” has the meaning stated in § 9–1A–01 of the State Government Article.
(3) “Table games” has the meaning stated in § 9–1A–01 of the State Government Article.
(4) “Video lottery operation license” has the meaning stated in § 9–1A–01 of the State Government Article.
(5) “Video lottery terminal” has the meaning stated in § 9–1A–01 of the State Government Article.
(b) Video lottery terminals and any associated equipment or software leased by the State Lottery and Gaming Control Commission as provided in § 9–1A–21 of the State Government Article are not subject to property tax.
(c) An interest of a person in video lottery terminals and any associated equipment or software owned by the State Lottery and Gaming Control Commission as provided in § 9–1A–21 of the State Government Article is not subject to property tax.
(d) Video lottery terminals, any associated equipment and software, and table games owned or leased by a holder of a video lottery operation license are not subject to property tax.

Where this section sits in the code

Article - Tax - Property

(a) (1) In this section the following words have the meanings indicated.

(2) “Associated equipment” has the meaning stated in § 9–1A–01 of the State Government Article.

(3) “Table games” has the meaning stated in § 9–1A–01 of the State Government Article.

(4) “Video lottery operation license” has the meaning stated in § 9–1A–01 of the State Government Article.

(5) “Video lottery terminal” has the meaning stated in § 9–1A–01 of the State Government Article.

(b) Video lottery terminals and any associated equipment or software leased by the State Lottery and Gaming Control Commission as provided in § 9–1A–21 of the State Government Article are not subject to property tax.

(c) An interest of a person in video lottery terminals and any associated equipment or software owned by the State Lottery and Gaming Control Commission as provided in § 9–1A–21 of the State Government Article is not subject to property tax.

(d) Video lottery terminals, any associated equipment and software, and table games owned or leased by a holder of a video lottery operation license are not subject to property tax.

Collected 2026-09-14T20:01:27Z. Source file · JSON

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