Md. Code, Tax - Property § 13-402.1
This is the official text of Md. Code, Tax - Property § 13-402.1, part of Maryland’s Code, Tax - Property — governs property taxation.
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§13–402.
Official statutory text
§13–402.1.
(a) The governing body of a county that has adopted home rule powers under Article XI-F of the Maryland Constitution may impose a transfer tax on an instrument of writing:
(1) recorded with the clerk of the circuit court for the county; or
(2) filed with the Department.
(b) A transfer tax imposed under this section:
(1) may not exceed 0.5%; and
(2) does not apply to an instrument of writing exempt from the State transfer tax under § 13-207 of this title.
(a) The governing body of a county that has adopted home rule powers under Article XI-F of the Maryland Constitution may impose a transfer tax on an instrument of writing:
(1) recorded with the clerk of the circuit court for the county; or
(2) filed with the Department.
(b) A transfer tax imposed under this section:
(1) may not exceed 0.5%; and
(2) does not apply to an instrument of writing exempt from the State transfer tax under § 13-207 of this title.
Status: in_force · Read it on the official government site
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