{"data":{"id":"us-md/md.-code-tax-property-13-402.1","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 13–402.1","heading":"","body":"(a) The governing body of a county that has adopted home rule powers under Article XI-F of the Maryland Constitution may impose a transfer tax on an instrument of writing:\n(1) recorded with the clerk of the circuit court for the county; or\n(2) filed with the Department.\n(b) A transfer tax imposed under this section:\n(1) may not exceed 0.5%; and\n(2) does not apply to an instrument of writing exempt from the State transfer tax under § 13-207 of this title.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=13-402.1","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"67fcc0482d118c58dc07bfb0952d87c9477fb1c41d056993490a8cd731771cf6","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-13-402","next":"us-md/md.-code-tax-property-13-403"},"notice":"GroundRules: Original legal text. Not legal advice."}