# Tax - Property (GTP)

## Title 13. Transfer Taxes

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

#### Section 13-206

Except as provided in Sec. 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.

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