Maryland § 11-237 - IN EFFECT
Full text of Maryland Maryland Code § 11-237 — IN EFFECT, with citation guidance and answers to common questions.
§ 11-237. IN EFFECT
IN EFFECT
// EFFECTIVE UNTIL JUNE 30, 2030 PER CHAPTERS 957 AND 958 OF 2024 //
The sales and use tax does not apply to the sale of materials, parts, or equipment used to repair, maintain, or upgrade aircraft or the avionics systems of aircraft if the materials, parts, or equipment are installed on an aircraft that:
(1) has a maximum gross takeoff weight of less than 12,500 pounds; or
(2) (i) has a maximum gross takeoff weight of 12,500 pounds or more; and
(ii) is primarily used in interstate or foreign commerce.
Frequently Asked Questions About Maryland § 11-237
What does Maryland Code § 11-237 cover?
Section 11-237 ("IN EFFECT") is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 11-237?
A common citation format is "Maryland Code § 11-237" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 11-237 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.