{"data":{"id":"us-md/md.-code-tax-property-13-202","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 13–202","heading":"","body":"Except as otherwise provided in this subtitle, a transfer 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 article.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=13-202","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"d0c8ea96ce78fbecadfa43a2a1d9076fc763ebd1bf797894ceff851285726b5e","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-13-201","next":"us-md/md.-code-tax-property-13-203"},"notice":"GroundRules: Original legal text. Not legal advice."}