{"data":{"id":"us-md/md.-code-tax-property-12-102","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 12–102","heading":"","body":"Except as otherwise provided in this title, recordation tax is imposed on an instrument of writing:\n(1) recorded with the clerk of the circuit court for a county; or\n(2) filed with the Department and described in § 12-103(d) of this title.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=12-102","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"5b97ce2d435fa4e9bdadcc36278509e49f662a6a1894f30bfccde148fb4385b2","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-12-101","next":"us-md/md.-code-tax-property-12-103"},"notice":"GroundRules: Original legal text. Not legal advice."}