Maryland § 7-236

§ 7-236.

    (a)    In this section, “clean-burning fuel” has the meaning stated in § 9-101 of the Tax - General Article.

    (b)    Except as provided in subsection (c) of this section, refueling equipment or machinery used only to dispense clean-burning fuels into motor vehicles is not subject to property tax.

    (c)    The property tax for refueling equipment or machinery used only to dispense clean-burning fuels into motor vehicles is the applicable tax rate applied to:

        (1)    20% of the assessed value in taxable year 1998;

        (2)    40% of the assessed value in taxable year 1999;

        (3)    60% of the assessed value in taxable year 2000;

        (4)    80% of the assessed value in taxable year 2001; and

        (5)    100% of the assessed value in taxable year 2002 and each taxable year thereafter.