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§ 13-410. Exemption; transfers to land trusts

West's Annotated Code of MarylandTax-PropertyEffective: June 1, 2024

West's Annotated Code of Maryland
Tax-Property
Title 13. Transfer Taxes
Subtitle 4. County Transfer Taxes--in General
Effective: June 1, 2024
MD Code, Tax - Property, § 13-410
§ 13-410. Exemption; transfers to land trusts
An instrument of writing is not subject to the county transfer tax to the same extent that it is not subject to the recordation tax under:
(1) § 12-108(cc) of this article (Certain transfers to land trusts); or
(2) § 12-108(hh) of this article (Transfer of real property within the Pimlico racing facility site, Pimlico site, Bowie Race Course Training Center property, or training facility site).

Credits

Added by Acts 2003, c. 64, § 1, eff. July 1, 2003. Amended by Acts 2004, c. 379, § 1, eff. July 1, 2004; Acts 2020, c. 590, § 3, eff. June 1, 2020; Acts 2024, c. 410, § 3, eff. June 1, 2024.
MD Code, Tax - Property, § 13-410, MD TAX PROPERTY § 13-410
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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