# Tax - Property (GTP)

## Title 13. Transfer Taxes

### Subtitle 2. State Tax -- in General

#### Section 13-202

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

---

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