Maryland § 7-238
Full text of Maryland Maryland Code § 7-238, with citation guidance and answers to common questions.
§ 7-238.
(a) (1) In this section the following words have the meanings indicated.
(2) (i) “Computer software” means any program or routine used to cause a computer to perform a specific task or set of tasks.
(ii) “Computer software” includes:
1. system and application programs; and
2. database storage and management programs.
(3) “Embedded software” means computer instructions, known as microcode, that:
(i) reside permanently in the internal memory of a computer system or other equipment; and
(ii) are not intended to be removed without terminating the operation of the computer system or equipment and removing a computer chip, a circuit, or another mechanical device.
(b) Except as provided in subsections (c) and (d) of this section, computer software and any documentation related to the computer software are not subject to valuation or property tax.
(c) The exemption under this section does not apply to computer software or its related documentation if:
(1) the computer software is embedded software; or
(2) the computer software is sold from stock in business in a tangible medium ready for use as is.
(d) When reporting personal property under Title 11 of this article, a business may not reduce the original cost of the computer hardware by the value of the computer software that is acquired as part of the purchase of computer hardware.
Frequently Asked Questions About Maryland § 7-238
What does Maryland Code § 7-238 cover?
Section 7-238 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 § 7-238?
A common citation format is "Maryland Code § 7-238" (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 § 7-238 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.