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2013 Maryland Code
TAX - PROPERTY
§ 7-507 - Foreign import property


MD Tax-Prop Code § 7-507 (2013) What's This?

§7-507.

If the Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation authorizes, by law, the stock in business consisting of foreign imports of a business engaged in importing is not subject to county or municipal corporation property tax if the foreign import is:

(1) in the possession of the business engaged in importing; and

(2) in its original package.

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