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§ 13-207. Additional exemptions

West's Annotated Code of MarylandTax-PropertyEffective: June 1, 2020

West's Annotated Code of Maryland
Tax-Property
Title 13. Transfer Taxes
Subtitle 2. State Tax--in General
Effective: June 1, 2020
MD Code, Tax - Property, § 13-207
§ 13-207. Additional exemptions
Currentness
In general
(a) An instrument of writing is not subject to transfer tax to the same extent that it is not subject to recordation tax under:
(1) § 12-108(a) of this article (Transfer to government or public agency);
(2) § 12-108(c) of this article (Transfer between relatives and domestic partners);
(3) § 12-108(d) of this article (Transfer between spouses and domestic partners);
(4) § 12-108(e) of this article (Supplemental instrument);
(5) § 12-108(f) of this article (Previously recorded instrument);
(6) § 12-108(l) of this article (Judgments);
(7) § 12-108(n) of this article (Order of satisfaction);
(8) § 12-108(o) of this article (Participation agreement);
(9) § 12-108(p) of this article (Transfer of property between related business entities);
(10) § 12-108(q) of this article (Corporate or partnership conveyance);
(11) § 12-108(r) of this article (Land installment contracts);
(12) § 12-108(s) of this article (Options to purchase real property);
(13) § 12-108(t) of this article (Deed for prior contract of sale);
(14) § 12-108(u) of this article (Leases of 7 years or less);
(15) § 12-108(v) of this article (Mergers);
(16) § 12-108(w) of this article (Consolidations);
(17) § 12-108(x) of this article (Cooperative housing corporations);
(18) § 12-108(y) or (bb) of this article (Transfer from predecessor entity or real estate enterprise to limited liability company);
(19) § 12-108(z) of this article (Transfer from a Class I Railroad Carrier to its wholly owned limited liability company);
(20) § 12-108(aa) of this article (Transfers involving certain Maryland Stadium Authority affiliates);
(21) § 12-108(cc) of this article (Certain transfers to land trusts);
(22) § 12-108(dd) of this article (Transfer from an estate);
(23) § 12-108(ee) of this article (Transfer to a trust and transfer from a trust under specified circumstances);
(24) § 12-108(ff) of this article (Transfer from a certified community development financial institution);
(25) § 12-108(gg) of this article (Transfer of principal residence surrendered in bankruptcy); or
(26) § 12-108(hh) of this article (Transfer of real property within the Laurel Park racing facility site, Pimlico racing facility site, Pimlico site, or Bowie Race Course Training Center property).
Agricultural land
(b)(1) An instrument of writing that transfers agricultural land that the transferee is acquiring for the purpose of maintaining the character of the land as agricultural land is not subject to the transfer tax, if the transferee:
(i) is exempt from federal income tax under § 501(c)(3) of the Internal Revenue Code;
(ii) is incorporated, qualified, or registered to do business in the State;
(iii) has as its principal purpose the preservation of agricultural land, including the temporary ownership of an interest in land for the purpose of preserving the character of the land as agricultural land; and
(iv) has been certified by the Department as meeting the requirements of this paragraph.
(2) If a transferee notifies the Department at least 7 days before the date of transfer of property to the transferee, the Department shall notify, in writing, the clerk of the circuit court for the county in which the property being transferred is located of the name and address of each transferee that has been certified under paragraph (1) of this subsection.
Instrument of writing transferring property from governmental entities
(c) An instrument of writing is not subject to the transfer tax, if the instrument of writing transfers property from:
(1) the United States;
(2) the State;
(3) an agency of the State; or
(4) a political subdivision in the State.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1986, c. 686; Acts 1988, c. 114; Acts 1989, c. 591; Acts 1994, c. 573, § 1, eff. July 1, 1994; Acts 1996, c. 690, § 1, eff. July 1, 1996; Acts 1997, c. 400, § 1, eff. July 1, 1997; Acts 1997, c. 683, § 1, eff. Oct. 1, 1997; Acts 1998, c. 669, § 1, eff. July 1, 1998; Acts 1999, c. 427, § 1, eff. June 1, 1999; Acts 1999, c. 615, § 1, eff. July 1, 1999; Acts 2000, c. 185, § 1, eff. July 1, 2000; Acts 2000, c. 692, § 1, eff. Oct. 1, 2000; Acts 2001, c. 29, § 1, eff. April 10, 2001; Acts 2001, c. 573, § 1, eff. July 1, 2001; Acts 2003, c. 64, § 1, eff. July 1, 2003; Acts 2004, c. 379, § 1, eff. July 1, 2004; Acts 2005, c. 605, § 1, eff. July 1, 2005; Acts 2008, c. 599, § 1, eff. July 1, 2008; Acts 2011, c. 449, § 1, eff. July 1, 2011; Acts 2011, c. 618, § 1, eff. July 1, 2011; Acts 2013, c. 452, § 1, eff. July 1, 2013; Acts 2013, c. 453, § 1, eff. July 1, 2013; Acts 2014, c. 129, § 1, eff. July 1, 2014; Acts 2014, c. 233, § 1, eff. April 14, 2014; Acts 2015, c. 301, § 1, eff. May 12, 2015; Acts 2017, c. 63, § 1, eff. July 1, 2017; Acts 2017, c. 64, § 1, eff. July 1, 2017; Acts 2017, c. 538, § 1, eff. July 1, 2017; Acts 2019, c. 290, § 1, eff. June 1, 2019; Acts 2020, c. 590, § 3, eff. June 1, 2020.
Formerly Art. 81, § 278A.
MD Code, Tax - Property, § 13-207, MD TAX PROPERTY § 13-207
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.
End of Document