§ 13–410
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 13-410 (2026)
Title 13. Transfer Taxes
Subtitle 4. County Transfer Taxes -- in General
§ 13–410LinkCopy Citation
An instrument of writing is not subject to the county transfer tax to the same extent that it is not subject to the recordation tax under:
(1)
§ 12–108(cc) of this article (Certain transfers to land trusts); or
(2)
§ 12–108(hh) of this article (Transfer of real property within the Pimlico racing facility site, Pimlico site, Bowie Race Course Training Center property, or training facility site).