{"data":{"id":"us-md/md.-code-tax-property-12-106","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 12–106","heading":"","body":"Except as provided in § 12-108(p), (q), (v), and (w) of this title, the recordation tax applies to instruments of writing that transfer the real property of a corporation to its stockholders, the real property of a limited liability company to its members, or the real property of a partnership to its partners.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=12-106","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"5240f85e94ad13c9b8242763c081f95d0cf6bec2593f5886c478ae291886509e","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-12-105","next":"us-md/md.-code-tax-property-12-107"},"notice":"GroundRules: Original legal text. Not legal advice."}