Md. Code Ann., Tax-Prop. § 12-102
Application
Effective Jul 1, 2001Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1986, c. 171; Acts 2000, c. 679, § 1, eff. July 1, 2001.State of Maryland
- (1) recorded with the clerk of the circuit court for a county; or
- (2) filed with the Department and described in § 12-103(d) of this title.
Except as otherwise provided in this title, recordation tax is imposed on an instrument of writing:
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1986, c. 171; Acts 2000, c. 679, § 1, eff. July 1, 2001.
Formerly Art. 81, § 277.