{"data":{"id":"us-md/md.-code-tax-property-7-244","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 7–244","heading":"","body":"(a) (1) In this section the following words have the meanings indicated.\n(2) “Associated equipment” has the meaning stated in § 9–1A–01 of the State Government Article.\n(3) “Table games” has the meaning stated in § 9–1A–01 of the State Government Article.\n(4) “Video lottery operation license” has the meaning stated in § 9–1A–01 of the State Government Article.\n(5) “Video lottery terminal” has the meaning stated in § 9–1A–01 of the State Government Article.\n(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.\n(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.\n(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.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=7-244","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"392286e074056c488a625d65cc94cc0f3d5a3cf40a50fb3efdccb5a33fb7c0b4","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-7-243","next":"us-md/md.-code-tax-property-7-245"},"notice":"GroundRules: Original legal text. Not legal advice."}