{"data":{"id":"us-md/md.-code-tax-property-7-236","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 7–236","heading":"","body":"(a) In this section, “clean-burning fuel” has the meaning stated in § 9-101 of the Tax - General Article.\n(b) Except as provided in subsection (c) of this section, refueling equipment or machinery used only to dispense clean-burning fuels into motor vehicles is not subject to property tax.\n(c) The property tax for refueling equipment or machinery used only to dispense clean-burning fuels into motor vehicles is the applicable tax rate applied to:\n(1) 20% of the assessed value in taxable year 1998;\n(2) 40% of the assessed value in taxable year 1999;\n(3) 60% of the assessed value in taxable year 2000;\n(4) 80% of the assessed value in taxable year 2001; and\n(5) 100% of the assessed value in taxable year 2002 and each taxable year thereafter.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=7-236","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"cf3af8436c53cadcc716103b9838574d06f0b463a7be11a2444561d30f24974f","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-7-235","next":"us-md/md.-code-tax-property-7-237"},"notice":"GroundRules: Original legal text. Not legal advice."}