Maryland Statutes
§ 13-408
Maryland § 13-408
This text of Maryland § 13-408 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Md. Code Ann., Tax - Property § 13-408 (2026).
Text
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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Bluebook (online)
Maryland § 13-408, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/gtp/13-408.