GroundRules
← Search the law
Maryland · Through 2026-01-01

Md. Code, Tax - Property § 13–402.1

Read at publisher ↗
Where this section sits in the code
  1. Article - Tax - Property

(a) The governing body of a county that has adopted home rule powers under Article XI-F of the Maryland Constitution may impose a transfer tax on an instrument of writing:

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

(2) filed with the Department.

(b) A transfer tax imposed under this section:

(1) may not exceed 0.5%; and

(2) does not apply to an instrument of writing exempt from the State transfer tax under § 13-207 of this title.

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

Browse this collection