# Tax - Property (GTP)

## Title 13. Transfer Taxes

### Subtitle 4. County Transfer Taxes -- in General

#### Section 13-406

In a transfer of property located in 2 or more counties, the county transfer tax of the counties where the property that is transferred is located is apportioned as required under Sec. 12-110(b) of this article.

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