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§ 13-202. Application

West's Annotated Code of MarylandTax-Property

West's Annotated Code of Maryland
Tax-Property
Title 13. Transfer Taxes
Subtitle 2. State Tax--in General
MD Code, Tax - Property, § 13-202
§ 13-202. Application
Currentness
Except as otherwise provided in this subtitle, a transfer 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 article.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1986, c. 171; Acts 2000, c. 61, § 6, eff. April 25, 2000.
Formerly Art. 81, § 278A.
MD Code, Tax - Property, § 13-202, MD TAX PROPERTY § 13-202
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.
End of Document