§ 13-408. Exemption from county transfer tax

MD Tax-Prop Code § 13-408 (2019) (N/A)
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Any county having a county transfer tax may provide for an exemption from the tax of a specified amount of the consideration payable on the conveyance of owner-occupied residential property if the buyer intends to use the property as the buyer’s principal residence by actually occupying the residence for at least 7 months of a 12-month period.