Maryland Code, TAX – PROPERTY 7-244
Terms Used In Maryland Code, TAX - PROPERTY 7-244
- Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
- state: means :
(1) a state, possession, territory, or commonwealth of the United States; or
(2) the District of Columbia. See
(2) “Associated equipment” has the meaning stated in § 9-1A-01 of the State Government Article.
(3) “Table games” has the meaning stated in § 9-1A-01 of the State Government Article.
(4) “Video lottery operation license” has the meaning stated in § 9-1A-01 of the State Government Article.
(5) “Video lottery terminal” has the meaning stated in § 9-1A-01 of the State Government Article.
(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.
(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.
(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.