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§ 13-208. Payment

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, § 13-208
§ 13-208. Payment
Transfer tax
(a) Transfer tax on an instrument of writing that is taxable under this subtitle shall be paid to the clerk of the circuit court where the instrument of writing is recorded or to the Department.
Proof that tax has been paid and amount of tax
(b) An instrument of writing taxable under this subtitle may not be recorded in any county unless a statement is attached to or stamped on the instrument of writing that indicates:
(1) that transfer tax has been paid; and
(2) the amount of transfer tax paid.
Statement showing payment and amount
(c) The presence of the statement required by subsection (b) of this section on an instrument of writing is prima facie evidence of payment of transfer tax.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986.
Formerly Art. 81, § 278A.
MD Code, Tax - Property, § 13-208, MD TAX PROPERTY § 13-208
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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