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§ 12-102. Application

West's Annotated Code of MarylandTax-Property

West's Annotated Code of Maryland
Tax-Property
Title 12. Recordation Taxes (Refs & Annos)
MD Code, Tax - Property, § 12-102
§ 12-102. Application
Except as otherwise provided in this title, recordation tax is imposed on an instrument of writing:
(1) recorded with the clerk of the circuit court for a county; or
(2) filed with the Department and described in § 12-103(d) of this title.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1986, c. 171; Acts 2000, c. 679, § 1, eff. July 1, 2001.
Formerly Art. 81, § 277.
MD Code, Tax - Property, § 12-102, MD TAX PROPERTY § 12-102
Current through legislation effective through April 21, 2022, from the 2022 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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