# Tax - Property (GTP)

## Title 13. Transfer Taxes

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

#### Section 13-414

An instrument of writing that is exempt from recordation tax under Sec. 12-108(ii) of this article (real property transfer-on-death deed) is not subject to county transfer tax.

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