§ 13–402.1
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 13-402.1 (2026)
Title 13. Transfer Taxes
Subtitle 4. County Transfer Taxes -- in General
§ 13–402.1LinkCopy Citation
(a)
The governing body of a county that has adopted home rule powers under Article XI-F of the Maryland Constitution may impose a transfer tax on an instrument of writing:
(1)
recorded with the clerk of the circuit court for the county; or
(2)
filed with the Department.
(b)
A transfer tax imposed under this section:
(1)
may not exceed 0.5%; and
(2)
does not apply to an instrument of writing exempt from the State transfer tax under § 13-207 of this title.