§ 17.1-5 Liability of transferors and transferees.
Current through 2026-07-17. Source: City of Balt., Md., Ord. 26-129. Published by the Baltimore City Department of Legislative Reference.
Balt., Md., Code art. 28, § 17.1-5 (2026)
§ 17.1-5 Liability of transferors and transferees.LinkCopy Citation
The tax levied and imposed by this subtitle, and all increases, interest, and penalties thereon, shall be and become, from the time due and payable, the debt of the legal and equitable transferors and transferees, jointly and severally, of the property subject to the recordation and transfer taxes upon which the Yield Tax is calculated.
History: Ord. 18-215