<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="13-204" title_number="13" title_name="Transfer Taxes" subtitle_number="2" subtitle_name="State Tax -- in General">
  <text>The consideration payable shall be described in:</text>
  <level label="1">
    <text>the recitals or the acknowledgment of the instrument of writing; or</text>
  </level>
  <level label="2">
    <text>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.</text>
  </level>
</section>
