§ 13–204
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 13-204 (2026)
Title 13. Transfer Taxes
Subtitle 2. State Tax -- in General
§ 13–204LinkCopy Citation
The consideration payable shall be described in:
(1)
the recitals or the acknowledgment of the instrument of writing; or
(2)
a statement under oath that accompanies the instrument of writing and that is signed by a party to the instrument or by an agent of a party.