<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="13-410" title_number="13" title_name="Transfer Taxes" subtitle_number="4" subtitle_name="County Transfer Taxes -- in General">
  <text>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:</text>
  <level label="1">
    <text>§ 12–108(cc) of this article (Certain transfers to land trusts); or</text>
  </level>
  <level label="2">
    <text>§ 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).</text>
  </level>
</section>
