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§ 13-402.1. Tax on written instruments permitted

West's Annotated Code of MarylandTax-Property

West's Annotated Code of Maryland
Title 13. Transfer Taxes
Subtitle 4. County Transfer Taxes--in General
MD Code, Tax - Property, § 13-402.1
§ 13-402.1. Tax on written instruments permitted
Home rule powers; transfer tax
(a) The governing body of a county that has adopted home rule powers under Article XI-F of the Maryland Constitution may impose a transfer tax on an instrument of writing:
(1) recorded with the clerk of the circuit court for the county; or
(2) filed with the Department.
Rate and application
(b) A transfer tax imposed under this section:
(1) may not exceed 0.5%; and
(2) does not apply to an instrument of writing exempt from the State transfer tax under § 13-207 of this title.


Added by Acts 1988, c. 327; Acts 1989, c. 5, § 1.
MD Code, Tax - Property, § 13-402.1, MD TAX PROPERTY § 13-402.1
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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