Md. Code Ann., Tax-Prop. § 13-410
Exemption; transfers to land trusts
Effective Jun 1, 2024Added 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; Acts 2024, c. 410, § 3, eff. June 1, 2024.State of Maryland
- (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 Pimlico racing facility site, Pimlico site, Bowie Race Course Training Center property, or training facility site).
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:
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; Acts 2024, c. 410, § 3, eff. June 1, 2024.