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§ 13-302. Applicability; requirement of recording, filing

West's Annotated Code of MarylandTax-PropertyEffective: July 1, 2019

West's Annotated Code of Maryland
Tax-Property
Title 13. Transfer Taxes
Subtitle 3. Agricultural Land Transfer Tax (Refs & Annos)
Effective: July 1, 2019
MD Code, Tax - Property, § 13-302
§ 13-302. Applicability; requirement of recording, filing
In general
(a) Except as otherwise provided in § 13-305 of this subtitle, agricultural land transfer tax is imposed on an instrument of writing that transfers title to agricultural land.
Tax payable in addition to other taxes
(b) Agricultural land transfer tax is payable in addition to any other transfer tax imposed under this title.
Recordation
(c) An instrument of writing subject to agricultural land transfer tax may not be recorded in any county until the agricultural land transfer tax is paid to the collector for the county or paid to the Department.
Filing
(d) An instrument of writing subject to agricultural land transfer tax may not be filed with the Department until the agricultural land transfer tax is paid to the Department or the collector for the county.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 2016, c. 372, § 1, eff. June 1, 2016; Acts 2016, c. 373, § 1, eff. June 1, 2016; Acts 2019, c. 566, § 1, eff. July 1, 2019; Acts 2019, c. 567, § 1, eff. July 1, 2019.
Formerly Art. 81, § 278F.
MD Code, Tax - Property, § 13-302, MD TAX PROPERTY § 13-302
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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