§ 13–202
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 13-202 (2026)
Title 13. Transfer Taxes
Subtitle 2. State Tax -- in General
§ 13–202LinkCopy Citation
Except as otherwise provided in this subtitle, a transfer 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 article.