Maryland Code, TAX – PROPERTY 7-231

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state: means :

(1) a state, possession, territory, or commonwealth of the United States; or

(2) the District of Columbia. See

(a) As used in this section, “vessel” includes a ship, boat, or watercraft.

(b) A vessel is not subject to valuation or to property tax if the vessel is:

(1) not more than 100 feet in length; or

(2) regularly used in whole or in part in commerce outside the State.