# Tax - Property (GTP)

## Title 13. Transfer Taxes

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

#### Section 13-204

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.

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