Md. Code, Tax - Property § 13–410

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:

(1) § 12–108(cc) of this article (Certain transfers to land trusts); or

(2) § 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).