Md. Code, Tax - Property § 7-507
Md. Code, Tax - Property § 7-507
in effectIf 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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp§ion=7-507&enactments=falseFetched: 10/17/2026
