Md. Code Ann., Tax-Prop. § 13-410
Redline — January 1, 2019 → current.View current text →
Current — January 1, 2025
As of January 1, 2019
An instrument of writing that is exempt from recordation tax under § 12-108(cc) of this article (Certain transfers to land trusts) is not subject to the county transfer tax.
An instrument of writing is not subject to the county transfer tax to the same extent that it is not subject to the recordation tax under:
(1) § 12–108(cc) of this article (Certain transfers to land trusts); or
(2) § 12–108(hh) of this article (Transfer of real property within the Pimlico racing facility site, Pimlico site, Bowie Race Course Training Center property, or training facility site).
Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.