§ 13-408
58 words·~1 min read·
/md/tax-property/13-408·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§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.