{"data":{"id":"us-md/md.-code-tax-property-13-408","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 13–408","heading":"","body":"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.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=13-408","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"c580710302dfc482bbaf78b918130ff3e109a7e0ccd3f5a55873916dfb3e80d2","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-13-407","next":"us-md/md.-code-tax-property-13-409"},"notice":"GroundRules: Original legal text. Not legal advice."}