# Tax - Property (GTP)

## Title 13. Transfer Taxes

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

#### Section 13-410

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) Sec. 12-108(cc) of this article (Certain transfers to land trusts); or

(2) Sec. 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).

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