<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="13-402.1" title_number="13" title_name="Transfer Taxes" subtitle_number="4" subtitle_name="County Transfer Taxes -- in General">
  <level label="a">
    <text>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:</text>
    <level label="1">
      <text>recorded with the clerk of the circuit court for the county; or</text>
    </level>
    <level label="2">
      <text>filed with the Department.</text>
    </level>
  </level>
  <level label="b">
    <text>A transfer tax imposed under this section:</text>
    <level label="1">
      <text>may not exceed 0.5%; and</text>
    </level>
    <level label="2">
      <text>does not apply to an instrument of writing exempt from the State transfer tax under § 13-207 of this title.</text>
    </level>
  </level>
</section>
