Maryland Code § TP-7-244

Section TP-7-244
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(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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