Code of Maryland Regulations
Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION
Subtitle 03 - PERSONAL PROPERTY ASSESSMENTS
Chapter 18.03.05 - Manufacturing Processes
Section 18.03.05.01 - General
Universal Citation: MD Code Reg 18.03.05.01
Current through Register Vol. 51, No. 6, March 22, 2024
Under Tax-Property Article, 7-108, 7-109, and 7-225, Annotated Code of Maryland, counties and municipalities are authorized to exempt from local taxation personal property used in a manufacturing process. There are three general activities that encompass the overall manufacturing process, each of which qualifies for the exemption. Each activity may exist without the others being present. These activities are research, development, and manufacturing.
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