§ 13-101. Definitions
West's Annotated Code of MarylandTax-PropertyEffective: October 1, 2019
Effective: October 1, 2019
MD Code, Tax - Property, § 13-101
§ 13-101. Definitions
(b) “Articles of consolidation” means a document filed with the Department under § 3-107 of the Corporations and Associations Article which evidences a consolidation of at least one Maryland corporation with another corporation to form a new Maryland corporation.
(c) “Articles of merger” means a document filed with the Department under § 3-107, § 4A-703, § 9A-903, or § 10-208 of the Corporations and Associations Article which evidences a merger involving at least one Maryland corporation, Maryland limited liability company, Maryland partnership, or Maryland limited partnership.
Documents which evidence the merger or consolidation of foreign corporations, foreign partnerships, foreign limited liability companies, or foreign limited partnerships
(d) “Documents which evidence the merger or consolidation of foreign corporations, foreign partnerships, foreign limited liability companies, or foreign limited partnerships” means those documents that are filed or recorded with:
(e)(1) “Instrument of writing” means a written instrument that conveys title to, or a leasehold interest in, real property.
(f) “Subsidiary corporation” includes any corporation that is a subsidiary of either a parent corporation or any other subsidiary corporation of the parent corporation.
Credits
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1986, c. 686; Acts 1988, c. 550; Acts 1992, c. 536; Acts 1997, c. 654, § 2, eff. July 1, 1998; Acts 1998, c. 21, § 1, eff. April 14, 1998; Acts 1998, c. 21, § 5, eff. July 1, 1998; Acts 2010, c. 72, § 5, eff. April 13, 2010; Acts 2013, c. 43, § 5; Acts 2018, c. 720, § 1, eff. Oct. 1, 2018; Acts 2019, c. 8, § 5.
Formerly Art. 81, § 278A.
MD Code, Tax - Property, § 13-101, MD TAX PROPERTY § 13-101
Current with all legislation from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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