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§ 13-410. Exemption; transfers to land trusts

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

West's Annotated Code of Maryland
Tax-Property
Title 13. Transfer Taxes
Subtitle 4. County Transfer Taxes--in General
Effective: June 1, 2020
MD Code, Tax - Property, § 13-410
§ 13-410. Exemption; transfers to land trusts
Currentness
An instrument of writing is not subject to the county transfer tax to the same extent that it is not subject to the recordation tax under:
(1) § 12-108(cc) of this article (Certain transfers to land trusts); or
(2) § 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).

Credits

Added by Acts 2003, c. 64, § 1, eff. July 1, 2003. Amended by Acts 2004, c. 379, § 1, eff. July 1, 2004; Acts 2020, c. 590, § 3, eff. June 1, 2020.
MD Code, Tax - Property, § 13-410, MD TAX PROPERTY § 13-410
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.
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