Md. Code, Tax-Prop. § 6-104
Current with changes from the 2024 legislative session from Chs. 2 through 1049, effective on or before 6/1/2024
Except as otherwise provided in §§ 7-222 and 7-226 of this article, any stock in business of a person who engages in a manufacturing or commercial business in the State is subject to property tax.
Md. Code, TP § 6-104