Md. Code, Tax-Prop. § 7-244

Current with changes from the 2024 legislative session from Chs. 2 through 1049, effective on or before 6/1/2024
Section 7-244 - Video lottery terminals and associated equipment and table games
(a)
(1) In this section the following words have the meanings indicated.
(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.

Md. Code, TP § 7-244