Maryland · Through 2026-01-01

Md. Code, Tax - Property § 13–202

Where this section sits in the code

Except as otherwise provided in this subtitle, a transfer tax is imposed on an instrument of writing:

(1) recorded with the clerk of the circuit court for a county; or

(2) filed with the Department and described in § 12-103(d) of this article.

Collected 2026-09-14T20:01:27Z. Source file · JSON