Md. Code, Tax - Property § 12-106
This is the official text of Md. Code, Tax - Property § 12-106, part of Maryland’s Code, Tax - Property — governs property taxation.
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§12–106.
Official statutory text
Except as provided in § 12-108(p), (q), (v), and (w) of this title, the recordation tax applies to instruments of writing that transfer the real property of a corporation to its stockholders, the real property of a limited liability company to its members, or the real property of a partnership to its partners.
Status: in_force · Read it on the official government site
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