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Statutes Text

Article - Tax - Property




§7–244.

    (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.



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