Md. Code Ann., Tax-Prop. § 13-202
Application
Effective Apr 25, 2000Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1986, c. 171; Acts 2000, c. 61, § 6, eff. April 25, 2000.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 article.
Except as otherwise provided in this subtitle, a transfer 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. 61, § 6, eff. April 25, 2000.
Formerly Art. 81, § 278A.