§ 12–102

Statutes in effect as of October 1, 2026.

Md. Code Ann., Tax-Prop. § 12-102 (2026)

Title 12. Recordation Taxes

Subtitle 1

Except as otherwise provided in this title, recordation tax is imposed on an instrument of writing:

(1)

recorded with the clerk of the circuit court for a county; or

(2)

filed with the Department and described in § 12-103(d) of this title.