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§ 12-109. Payment

West's Annotated Code of MarylandTax-PropertyEffective: October 1, 2018

West's Annotated Code of Maryland
Tax-Property
Title 12. Recordation Taxes (Refs & Annos)
Effective: October 1, 2018
MD Code, Tax - Property, § 12-109
§ 12-109. Payment
Payment required before recordation
(a)(1) An instrument of writing that is taxable under this title may not be recorded in any county until the recordation tax has been paid as provided by subsection (b) of this section.
(2) An instrument of writing that is taxable under this title may not be filed with the Department until the recordation tax has been paid as provided by subsection (b) of this section.
Payments made to specific parties
(b)(1) Except as provided in paragraph (2) of this subsection, the recordation tax on an instrument of writing or a security agreement recorded under subsection (a)(1) of this section in any county shall be paid to the collector or the clerk of the circuit court for the county, as designated by the governing body of the county.
(2) In Prince George's County, the recordation tax on an instrument of writing or a security agreement recorded under subsection (a)(1) of this section shall be paid to the Director of Finance of Prince George's County.
(3) The recordation tax on articles of merger, articles of consolidation, or other documents which evidence a merger or consolidation of foreign corporations, foreign partnerships, foreign limited liability companies, or foreign limited partnerships filed with the Department shall be paid to the Department.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1986, c. 686; Acts 1988, c. 550; Acts 1992, c. 536; Acts 1997, c. 654, § 2, eff. July 1, 1998; Acts 2000, c. 639, § 1, eff. July 1, 2000; Acts 2000, c. 679, § 1, eff. July 1, 2001; Acts 2018, c. 720, § 1, eff. Oct. 1, 2018.
Formerly Art. 81, §§ 277, 278.
MD Code, Tax - Property, § 12-109, MD TAX PROPERTY § 12-109
Current through all legislation from the 2022 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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