# Tax - Property (GTP)

## Title 12. Recordation Taxes

### Subtitle 1

#### Section 12-106

Except as provided in Sec. 12-108(p), (q), (v), and (w) of this title, the recordation tax applies to instruments of writing that transfer the real property of a corporation to its stockholders, the real property of a limited liability company to its members, or the real property of a partnership to its partners.

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