{"data":{"id":"us-md/md.-code-tax-property-7-243","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 7–243","heading":"","body":"(a) In this section, “heavy equipment property” has the meaning stated in § 20–609 of the Local Government Article.\n(b) Heavy equipment property is not subject to the property tax if the property is subject to the gross receipts tax imposed under § 20–609 of the Local Government Article.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=7-243","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"ddbc7eff79c9886328a27700e449eb5a5eb8b2880fac6e84ae3419ae2434ad22","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-7-242","next":"us-md/md.-code-tax-property-7-244"},"notice":"GroundRules: Original legal text. Not legal advice."}