§ 13–206
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 13-206 (2026)
Title 13. Transfer Taxes
Subtitle 2. State Tax -- in General
§ 13–206LinkCopy Citation
Except as provided in § 13-207(a)(9), (10), (15), and (16) of this subtitle, the transfer tax applies to conveyances that transfer the real property of a corporation to its stockholders, the real property of a limited liability company to its members, or the real property of a partnership to its partners.