§ 13-304. Computation
West's Annotated Code of MarylandTax-Property
MD Code, Tax - Property, § 13-304
§ 13-304. Computation
(a) The agricultural land transfer tax is imposed on the consideration payable for the instrument of writing less:
(b)(1) If an instrument of writing transfers agricultural land with an improvement that has not been assessed by the supervisor, the grantor shall notify the supervisor at least 7 days before the date of transfer.
Credits
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1988, c. 552; Acts 1989, c. 5, § 1.
Formerly Art. 81, § 278F.
MD Code, Tax - Property, § 13-304, MD TAX PROPERTY § 13-304
Current with all legislation from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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