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2013 Maryland Code
TAX - PROPERTY
§ 13-408 - Exemption from county transfer tax


MD Tax-Prop Code § 13-408 (2013) What's This?

§13-408.

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.

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