Statutes > Maryland Statutes > TAX - PROPERTY > TITLE 7 - PROPERTY TAX EXEMPTIONS > Subtitle 2 - General Property Tax Exemptions > Section 7-226 - Personal property - Raw materials and products property.

Section 7-226 - Personal property - Raw materials and products property.

§ 7-226. Personal property - Raw materials and products property.
  

Except as provided in § 7-109 of this title, raw materials and manufactured products in the possession of a manufacturer are not subject to property tax. 
 

[An. Code 1957, art. 81, § 9A; 1985, ch. 8, § 2; 1988, ch. 6, § 1; 1996, ch. 174; 1998, ch. 14.]