Maryland § 13-409
Full text of Maryland Maryland Code § 13-409, with citation guidance and answers to common questions.
§ 13-409.
(a) Any county having a county transfer tax may provide for an exemption from the tax for an instrument of writing for residentially improved owner-occupied real property if the instrument of writing is accompanied by a statement under oath signed by each grantee or an agent of the grantee that:
(1) (i) the grantee is an individual who has never owned in the State residential real property that has been the individual’s principal residence; and
(ii) the residence will be occupied by the grantee as the grantee’s principal residence; or
(2) (i) the grantee is a co-maker or guarantor of a purchase money mortgage or purchase money deed of trust as defined in § 12-108(i) of this article for the property; and
(ii) the grantee will not occupy the residence as the co-maker’s or guarantor’s principal residence.
(b) A statement under subsection (a) of this section by an agent of a grantee shall state that the statement:
(1) is based on a diligent inquiry made by the agent with respect to the facts set forth in the statement; and
(2) is true to the best of the knowledge, information, and belief of the agent.
Frequently Asked Questions About Maryland § 13-409
What does Maryland Code § 13-409 cover?
Section 13-409 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 13-409?
A common citation format is "Maryland Code § 13-409" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 13-409 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.