§ 7-507
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/md/tax-property/7-507A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§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.