Home Table of Contents

§ 12-106. Certain business transfers

West's Annotated Code of MarylandTax-Property

West's Annotated Code of Maryland
Title 12. Recordation Taxes (Refs & Annos)
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.


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 21, 2022, from the 2022 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document