# Tax - Property (GTP)

## Title 12. Recordation Taxes

### Subtitle 1

#### Section 12-102

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 Sec. 12-103(d) of this title.

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Md. Code Ann., Tax-Prop. (as displayed at mgaleg.maryland.gov, October 16, 2026)