{"data":{"id":"us-md/md.-code-tax-property-7-401","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 7–401","heading":"","body":"Rolling stock of any person other than a person assessed under § 8-108 of this article is not subject to a county or municipal corporation property tax.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=7-401","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"077d0e9bc2457ecdcdafecfdbbec8ee3d2ab1842125efbe0a7511526e62a390b","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-7-307","next":"us-md/md.-code-tax-property-7-501"},"notice":"GroundRules: Original legal text. Not legal advice."}