§ 13-206. Transfers to component parts
West's Annotated Code of MarylandTax-Property
MD Code, Tax - Property, § 13-206
§ 13-206. Transfers to component parts
Except as provided in § 13-207(a)(9), (10), (15), and (16) of this subtitle, the transfer tax applies to conveyances 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; Acts 2001, c. 29, § 6, eff. April 10, 2001.
Formerly Art. 81, § 277B.
MD Code, Tax - Property, § 13-206, MD TAX PROPERTY § 13-206
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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