# Tax - Property (GTP)

## Title 12. Recordation Taxes

### Subtitle 1

#### Section 12-107

Except as otherwise provided in this title, the recordation tax applies to an instrument of writing that perfects a security interest in tangible personal property, standing timber, or fixtures.

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