§ 11-213. Manufactured home sales
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 11-213
§ 11-213. Manufactured home sales
Except for the first retail sale of the manufactured home, the sales and use tax does not apply to a sale of a manufactured home, as defined in § 12-301(g) of the Public Safety Article.
Credits
Added by Acts 1988, c. 337, § 2. Amended by Acts 1988, c. 6, § 8; Acts 1989, c. 5, § 1; Acts 2003, c. 17, § 1, eff. Oct. 1, 2003; Acts 2004, c. 25, § 1, eff. April 13, 2004.
MD Code, Tax - General, § 11-213, MD TAX GENERAL § 11-213
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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