{"data":{"id":"us-md/md.-code-tax-property-13-102","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 13–102","heading":"","body":"By agreement, a transfer tax under this title may be paid by any person.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=13-102","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"b415e1e92d471409f1e6049d3d6fb07d901ee6ec5005592bbafe8a44b4a0c798","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-13-101","next":"us-md/md.-code-tax-property-13-103"},"notice":"GroundRules: Original legal text. Not legal advice."}