Md. Code Regs. 18.03.04.02

Current through Register Vol. 51, No. 18, September 6, 2024

Section 18.03.04.02 - Taxable Property

A computer program or computer hardware used by a bank or trust company in connection with word processing is subject to valuation and property tax.

Md. Code Regs. 18.03.04.02

Regulations .02 adopted as an emergency provision effective March 16, 1996 (23:7 Md. R. 549); emergency status expired October 1, 1996; adopted permanently effective January 13, 1997 (24:1 Md. R. 30)