§ 12-106. Certain business transfers
West's Annotated Code of MarylandTax-Property
MD Code, Tax - Property, § 12-106
§ 12-106. Certain business transfers
Except as provided in § 12-108(p), (q), (v), and (w) of this title, the recordation tax applies to instruments of writing that transfer the real property of a corporation to its stockholders, the real property of a limited liability company to its members, or the real property of a partnership to its partners.
Credits
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1986, c. 686; Acts 1992, c. 536.
Formerly Art. 81, § 277B.
MD Code, Tax - Property, § 12-106, MD TAX PROPERTY § 12-106
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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