# COMAR Title 18 — Department of Assessments and Taxation

## Subtitle 05 — Agricultural Land Transfer Tax

### Chapter 01 — Administration

#### Regulation .04 Transfer Procedure.

*COMAR 18.05.01.04*

A. The supervisor shall calculate the tax and surcharge, and the body of the written instrument conveying title shall be stamped or electronically noted with the local tax collecting authority’s verification of the amount of tax and surcharge, if any, due. The local tax collecting authority shall collect the tax and surcharge before the supervisor processes the instrument.

B. The agricultural land transfer tax and surcharge do not apply to an instrument of writing that transfers title to agricultural land that was previously transferred by an instrument of writing that was subject to the agricultural land transfer tax.