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By agreement, a transfer tax under this title may be paid by any person.
Structure Maryland Statutes
Maryland Statutes
Tax - Property
Title 13 - Transfer Taxes
Subtitle 1 - Definitions; General Provisions
Section 13-101 - Definitions
Section 13-102 - Responsibility for Payment of Tax
Section 13-103 - Tax on Consideration Payable for Transfer of Controlling Interest in Real Property Entity