Maryland § 11-246
Full text of Maryland Maryland Code § 11-246, with citation guidance and answers to common questions.
§ 11-246.
(a) (1) In this section the following words have the meanings indicated.
(2) “Emerging technology development area” means the University of Maryland’s Discovery District located in Prince George’s County.
(3) “Qualified company” means a company that contracts with the University of Maryland’s Applied Research Laboratory for Intelligence and Security to develop systems and technologies to advance the use of quantum computers.
(b) The sales and use tax imposed on a taxable service described under § 11–101(m)(14) or (15) of this title does not apply to a sale:
(1) to a qualified company located in an emerging technology development area made in connection with the work of the company; or
(2) by a qualified company located in an emerging technology development area.
Frequently Asked Questions About Maryland § 11-246
What does Maryland Code § 11-246 cover?
Section 11-246 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 § 11-246?
A common citation format is "Maryland Code § 11-246" (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 § 11-246 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.