“Principal residence” means the one location where an individual regularly resides and is the location designated by the individual for the legal purpose of voting, obtaining a driver's license, and filing income tax returns.

Authority: Tax-Property Article, §§2-201, 2-202, and 7-227, Annotated Code of Maryland

Effective date: April 19, 1999 (26:8 Md. R. 619)

Regulation .02 amended effective December 12, 2022 (49:25 Md. R. 1050)