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<section article="gtp" article_name="Tax - Property" number="13-101" title_number="13" title_name="Transfer Taxes" subtitle_number="1" subtitle_name="Definitions; General Provisions">
  <level label="a">
    <text>In this title the following words have the meanings indicated.</text>
  </level>
  <level label="b">
    <text>“Articles of consolidation” means a document filed with the Department under § 3–107 of the Corporations and Associations Article which evidences a consolidation of at least one Maryland corporation with another corporation to form a new Maryland corporation.</text>
  </level>
  <level label="c">
    <text>“Articles of merger” means a document filed with the Department under § 3–107, § 4A–703, § 9A–903, or § 10–208 of the Corporations and Associations Article which evidences a merger involving at least one Maryland corporation, Maryland limited liability company, Maryland partnership, or Maryland limited partnership.</text>
  </level>
  <level label="d">
    <text>“Documents which evidence the merger or consolidation of foreign corporations, foreign partnerships, foreign limited liability companies, or foreign limited partnerships” means those documents that are filed or recorded with:</text>
    <level label="1">
      <text>the Department under § 3–117, § 4A–1012, § 9A–910, or § 10–912 of the Corporations and Associations Article; or</text>
    </level>
    <level label="2">
      <text>the clerk of the circuit court of a county evidencing that title to real property has been conveyed through a merger or consolidation of 2 or more foreign corporations, foreign partnerships, foreign limited liability companies, or foreign limited partnerships.</text>
    </level>
  </level>
  <level label="e">
    <level label="1">
      <text>“Instrument of writing” means a written instrument that conveys title to, or a leasehold interest in, real property.</text>
    </level>
    <level label="2">
      <text>“Instrument of writing” includes:</text>
      <level label="i">
        <text>a deed or contract;</text>
      </level>
      <level label="ii">
        <text>a lease;</text>
      </level>
      <level label="iii">
        <text>an assignment of a lessee’s interest;</text>
      </level>
      <level label="iv">
        <text>articles of merger or other document which evidences a merger of foreign corporations, foreign limited liability companies, foreign partnerships, or foreign limited partnerships; and</text>
      </level>
      <level label="v">
        <text>articles of consolidation or other document which evidences a consolidation of foreign corporations.</text>
      </level>
    </level>
    <level label="3">
      <text>“Instrument of writing” does not include:</text>
      <level label="i">
        <text>a mortgage, deed of trust, or other contract that creates an encumbrance on real property; or</text>
      </level>
      <level label="ii">
        <text>a security agreement, as defined in § 12–101(l) of this article.</text>
      </level>
    </level>
  </level>
  <level label="f">
    <text>“Subsidiary corporation” includes any corporation that is a subsidiary of either a parent corporation or any other subsidiary corporation of the parent corporation.</text>
  </level>
  <level label="g">
    <text>“Successor” has the meaning stated in § 1–101(dd) of the Corporations and Associations Article.</text>
  </level>
</section>
