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§ 13-101. Definitions

West's Annotated Code of MarylandTax-PropertyEffective: October 1, 2019

West's Annotated Code of Maryland
Tax-Property
Title 13. Transfer Taxes
Subtitle 1. Definitions; General Provisions (Refs & Annos)
Effective: October 1, 2019
MD Code, Tax - Property, § 13-101
§ 13-101. Definitions
In general
(a) In this title the following words have the meanings indicated.
Articles of consolidation
(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.
Articles of merger
(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:
(1) the Department under § 3-117, § 4A-1012, § 9A-910, or § 10-912 of the Corporations and Associations Article; or
(2) the clerk of the circuit court of a county evidencing that title to real property has been conveyed through a merger or consolidation of 2 or more foreign corporations, foreign partnerships, foreign limited liability companies, or foreign limited partnerships.
Instrument of writing
(e)(1) “Instrument of writing” means a written instrument that conveys title to, or a leasehold interest in, real property.
(2) “Instrument of writing” includes:
(i) a deed or contract;
(ii) a lease;
(iii) an assignment of a lessee's interest;
(iv) articles of merger or other document which evidences a merger of foreign corporations, foreign limited liability companies, foreign partnerships, or foreign limited partnerships; and
(v) articles of consolidation or other document which evidences a consolidation of foreign corporations.
(3) “Instrument of writing” does not include:
(i) a mortgage, deed of trust, or other contract that creates an encumbrance on real property; or
(ii) a security agreement, as defined in § 12-101(l) of this article.
Subsidiary corporation
(f) “Subsidiary corporation” includes any corporation that is a subsidiary of either a parent corporation or any other subsidiary corporation of the parent corporation.
Successor
(g) “Successor” has the meaning stated in § 1-101(dd) of the Corporations and Associations Article.

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 through all legislation from the 2022 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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