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.
Structure Maryland Statutes
Section 12-102 - Imposition of Tax
Section 12-104 - Evidence of Consideration or Debt
Section 12-105 - Calculation of Tax
Section 12-106 - Tax on Corporate, Limited Liability Company, and Partnership Transfers
Section 12-107 - Tax on Certain Tangible Personal Property
Section 12-108 - Exemptions From Tax
Section 12-109 - Payment of Recordation Tax
Section 12-110 - Distribution of Revenue
Section 12-111 - Responsibility for Payment of Tax
Section 12-112 - Administration of Tax
Section 12-113 - Proceeds From Recordation Tax in Harford County
Section 12-114 - Charles County Rental Transfer Exemption
Section 12-115 - Charles County Targeted Businesses Exemption
Section 12-116 - Exemption From Recordation Tax
Section 12-118 - Tax on Instrument That Transfers Title to Improved Residential Real Property