Except as otherwise provided in §§ 7-222, 7-226, and 7-226.1 of this article, any stock in business of a person who engages in a manufacturing or commercial business in the State is subject to property tax.

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 2026, c. 806, § 1, eff. June 1, 2026.

Formerly Art. 81, § 8.